The tariff classification of a woman’s top and pants from China
Issued July 21, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.63.2011, 6109.90.1065
Product description
The sample will be returned to you, as requested. Style YCS9291 consists of two garments. The woman’s upper body garment is a tank top composed of 87 percent polyester and 13 percent spandex knit fabric. The sleeveless garment extends below the waist and features a mesh racer back, a U-shaped front neckline, mesh shoulder straps measuring less than two inches in width, mesh inserts on the front side and a hemmed bottom. The bottom of style YCS9291 is a pair of woman’s knit capri-ength pants composed of 87 percent polyester and 13 percent spandex knit fabric. The pull-on pants extend from the waist to below the calf and feature a flat 2 ½ inch wide flat elasticized waistband, mesh inserts on the back of the waist and the back and bottom front of the legs, and hemmed bottoms. Both garments will be imported in ladies sizes S-XL.
CBP rationale
The applicable subheading for the top of style YCS9291 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted; Of other textile materials: of man-made fibers: Women’s or girls’: Tank tops and singlets: Women’s. The applicable subheading for the bottom of style YCS9291 will be 6104.63.2011, HTSUS, which provides for “Women’s and girls’.
Full text
N287547 July 21, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6104.63.2011 Mr. Shaul Ashkenazy Exist Inc. 1650 N.W. 23rd Avenue, Unit A Fort Lauderdale, Florida 33311 RE: The tariff classification of a woman’s top and pants from China Dear Mr. Ashkenazy: In your letter dated June 15, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style YCS9291 consists of two garments. The woman’s upper body garment is a tank top composed of 87 percent polyester and 13 percent spandex knit fabric. The sleeveless garment extends below the waist and features a mesh racer back, a U-shaped front neckline, mesh shoulder straps measuring less than two inches in width, mesh inserts on the front side and a hemmed bottom. The bottom of style YCS9291 is a pair of woman’s knit capri-ength pants composed of 87 percent polyester and 13 percent spandex knit fabric. The pull-on pants extend from the waist to below the calf and feature a flat 2 ½ inch wide flat elasticized waistband, mesh inserts on the back of the waist and the back and bottom front of the legs, and hemmed bottoms. Both garments will be imported in ladies sizes S-XL. The applicable subheading for the top of style YCS9291 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted; Of other textile materials: of man-made fibers: Women’s or girls’: Tank tops and singlets: Women’s. The rate of duty will be 32 percent ad valorem. The applicable subheading for the bottom of style YCS9291 will be 6104.63.2011, HTSUS, which provides for “Women’s and girls’.. trousers… reeches and shorts (other than swimwear), knitted or crocheted:Trousers, breechesand shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other. The rate of duty will be 28.2 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 https://hts.usitc.gov/current. 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 Antoinette Peek-Williams at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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