N290804 N2 Ruling Active

The tariff classification of junior girls’ knit upper-body garment and briefs from China

Issued October 30, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6113.00.9086

Headings: 6113

Product description

The samples are being returned under separate cover. Style DJ1119A is a junior girls’ activewear, upper-body garment. The garment is constructed from 95% polyester 5% spandex knitted fabric, which is visibly coated with an iridescent, unnamed substance on the outer surface, and is lined with 87% nylon 13% spandex knitted fabric. The garment extends to just below the bust and features a slightly curved neckline. Spaghetti straps, sewn to each top edge, criss-cross over the shoulders and across the wearer’s back, thread through casings at the bodice ends, and then tie to secure closure. Style DJ1119B are junior girls’ activewear briefs. The briefs are constructed from 95% polyester 5% spandex knitted fabric, which is visibly coated with an iridescent, unnamed substance on the outer surface. The briefs are lined with 87% nylon 13% spandex knitted fabric and feature an encased elastic waistband and encased elastic leg openings.

Full text

N290804 October 30, 2017 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Ms. Joanne Muro Global International Inc. 155-06 S Conduit Ave. Jamaica, NY 11434 RE: The tariff classification of junior girls’ knit upper-body garment and briefs from China Dear Ms. Muro: In your letter dated September 29, 2017, you requested a tariff classification ruling on behalf of your client, Central Mills dba Freeze. The samples are being returned under separate cover. Style DJ1119A is a junior girls’ activewear, upper-body garment. The garment is constructed from 95% polyester 5% spandex knitted fabric, which is visibly coated with an iridescent, unnamed substance on the outer surface, and is lined with 87% nylon 13% spandex knitted fabric. The garment extends to just below the bust and features a slightly curved neckline. Spaghetti straps, sewn to each top edge, criss-cross over the shoulders and across the wearer’s back, thread through casings at the bodice ends, and then tie to secure closure. Style DJ1119B are junior girls’ activewear briefs. The briefs are constructed from 95% polyester 5% spandex knitted fabric, which is visibly coated with an iridescent, unnamed substance on the outer surface. The briefs are lined with 87% nylon 13% spandex knitted fabric and feature an encased elastic waistband and encased elastic leg openings. The applicable subheading for styles DJ1119A and DJ1119B will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: Other: Other: Other: Women’s or girls’. The rate of duty is 7.1% 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 the 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 Deanna Boldt via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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