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The tariff classification of girl’s and women’s apparel from India and China.
Issued August 23, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N230475 (August 23, 2012)
Tariff classification
HTS codes: 6206.10.0040, 6104.53.2020
Product description
As requested, the samples will be returned to you. You have submitted two samples. Style #423591 is a girl’s skirt constructed of both knit and woven components. The skirt features a double layer skirt constructed of 100% nylon knit tulle fabric with sequins sewn at intervals on the outer layer. The inner skirt is constructed from 100% woven polyester fabric. The skirt also features an elasticized tunnel waistband. The knit component imparts the essential character of the garment. Style #425083 is a woman’s pullover style blouse constructed of both knit and woven components. The back panel and sleeves are constructed of 100% rayon knit fabric. The blouse features a collar, cowl neckline, long sleeves with button cuffs, and a hemmed bottom. The woven component imparts the essential character of the garment.
CBP rationale
The applicable subheading for Style #423591 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, (other than swimwear) knitted or crocheted: Skirts and divided skirts: of synthetic fibers: other, girls’. The applicable subheading for Style #425083 will be 6206.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s of girls’ blouses, shirts and shirt-blouses: of silk or silk waste: Other: Containing 70 percent or more by weight of silk or silk waste.
Full text
N230475 August 23, 2012 CLA-2-61;62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.53.2020; 6206.10.0040 Ms. Carolyn B. Malina Lands’ End Inc. 5A Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of girl’s and women’s apparel from India and China. Dear Ms. Malina: In your letter dated August 9, 2012, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style #423591 is a girl’s skirt constructed of both knit and woven components. The skirt features a double layer skirt constructed of 100% nylon knit tulle fabric with sequins sewn at intervals on the outer layer. The inner skirt is constructed from 100% woven polyester fabric. The skirt also features an elasticized tunnel waistband. The knit component imparts the essential character of the garment. Style #425083 is a woman’s pullover style blouse constructed of both knit and woven components. The back panel and sleeves are constructed of 100% rayon knit fabric. The blouse features a collar, cowl neckline, long sleeves with button cuffs, and a hemmed bottom. The woven component imparts the essential character of the garment. The applicable subheading for Style #423591 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, (other than swimwear) knitted or crocheted: Skirts and divided skirts: of synthetic fibers: other, girls’. The rate of duty will be 16 percent ad valorem. The applicable subheading for Style #425083 will be 6206.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s of girls’ blouses, shirts and shirt-blouses: of silk or silk waste: Other: Containing 70 percent or more by weight of silk or silk waste. The rate of duty will be 6.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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