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The tariff classification of women’s knit garments from China
Issued June 6, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N296779 (June 6, 2018)
Tariff classification
HTS codes: 6104.63.2011, 6109.90.1070
Product description
The tariff classification of women’s knit garments from China
CBP rationale
The applicable subheading for style 536940 will be 6109.90.1070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or Girls’: Other: Other. The applicable subheading for style 549941 will be 6104.63.2011, (HTSUS), which provides for Women’s or girls’ trousers, knitted or crocheted: Of synthetic fibers: Other: Trousers and breeches: Women’s: Other.
Full text
N296779 June 6, 2018 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2011, 6109.90.1070 Ms. Wennie Huang Makalot Industrial CO., LTD 7F, No.550, Sec 4, Zhongxiao E. Rd. Taipei 110 Taiwan RE: The tariff classification of women’s knit garments from China Dear Ms. Huang: In your letter dated May 7, 2018, you requested a classification on behalf of your client, Target Corporation. As requested, your samples will not be returned. Style 536940 is a woman’s garment similar to a T-shirt constructed from 60 percent cotton, 40 percent polyester, finely knit jersey fabric. The garment features a U-shaped neckline, long, hemmed sleeves, and a curved, hemmed bottom with a slightly longer back panel. Style 549941 is a woman’s pant constructed from 100 percent polyester, finely knit fleece fabric that is brushed on both the inside and outside surfaces. The garment features a contrasting color, rib knit fabric-covered elasticized waistband, two front slant pockets, and contrasting color, rib knit cuffs at the ankles. The applicable subheading for style 536940 will be 6109.90.1070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or Girls’: Other: Other. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for style 549941 will be 6104.63.2011, (HTSUS), which provides for Women’s or girls’ trousers, knitted or crocheted: Of synthetic fibers: 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 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 Antoinette Peek-Williams at [email protected]. Sincerely, Steven Mack Director National Commodity Specialist Division
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