U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced
The tariff classification of six women's garments fromEngland.
NY 887714 September 16, 1993 CLA-2-61:S:N:N5:361 887714 CATEGORY: Classification TARIFF NO.: 6104.63.2010; 6204.69.2510; 6104.62.2010; 6204.31.2010. Mr. Robert L. Work Equestrian Services Incorporated 109 E. Patterson Avenue Connellsville, PA 15425 RE: The tariff classification of six women's garments from England. Dear Mr. Work: In your letter dated July 2,1993, you requested a classification ruling. The submitted samples, are five pairs of women's jodhpurs or breeches, and a woman's woven suit type jacket. The suit type jacket, style number 020, is constructed from a 100% woven wool fabric. Each of the pants feature an elastic self fabric covered waistband, a fly front opening with a zipper and hook and eye fastener and a metal snap on the top of the fly front opening. Style number 001a (junior reflex jodhpurs) is constructed from a 96% nylon/4% spandex knit fabric. Style number 001b (ladies super reflex breeches) is constructed from a 97% nylon/3% spandex knit fabric. Style number 002 (cord piaffe breeches) is constructed from a corduroy woven fabric and a suede-like knit fabric. According to a laboratory report, the woven fabric constitutes 65% of the surface area and the knit fabric constitutes 35% of the surface area. The report breaks out the fiber content as follows: woven portion knit portion cotton 40.5% nylon 97.9% rayon 36.3% spandex 2.1% nylon 20.6% spandex 2.6% Style number 003 (piaffe breeches) is constructed from a brushed knit and a suede-like knit fabric. According to a laboratory report, the brushed knit fabric constitutes 64% of the surface area and the suede-like fabric constitutes 34% of the surface area. The report breaks out the fiber content as follows: brushed knit portion suede-like knit portion cotton 25.6% nylon 97.9% nylon 72.8% spandex 2.1% spandex 1.6% Style number 004 (cattistock breeches) is a pair of stirrup pants, constructed from a 96% cotton/4% spandex knit fabric. The applicable subheading for style number 020 will be 6204.31.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's woven suit type jackets of wool ...other. The rate of duty will be 46.3 cents per Kg + 21 percent ad valorem. The applicable subheading for style numbers 001a and 001b will be 6104.63.2010, HTS, which provides for women's or girls' knit pants of synthetic fibers other. The rate of duty will be 30 percent ad valorem. The essential character of style 002 is imparted by the woven corduroy portion, therefore the applicable subheading for style number 002 will be 6204.69.2510, HTS, which provides for women's or girls' pants of artificial fibers...other. The rate of duty will be 30.4 percent ad valorem. The essential character of style 003 is imparted by the knit brushed portion, therefore the applicable subheading for style number 003 will be 6104.63.2010, HTS, which provides for women's or girls' knit pants of synthetic fibers...other. The rate of duty will be 30 percent ad valorem. The applicable subheading for style number 004 will be 6104.62.2010, HTS, which provides for women's or girls' knit pants of cotton... other. The rate of duty will be 16.7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport