U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of two women's garments from Taiwan
PD A82877 May 9, 1996 CLA-2-61 SE:TCP:D I09 A82877 CATEGORY: Classification TARIFF NUMBER: 6104.63.2010, 6106.20.2010 Michael Skidmore Tower Group International 115 Broad St. PO Box 192 Boston MA 02101-7934 RE: The tariff classification of two women's garments from Taiwan Dear Mr. Skidmore: In your letter dated April 19, 1996, on behalf of your client Newton Buying Corporation, you requested a classification ruling. The submitted sample, style 1002, consists of two garments which you state will be sold together as a set. The upper body garment is made of 75% polyester, 25% rayon fabric which is knit with more than 10 stitches per centimeter in both a horizontal and vertical direction, and features a full frontal opening that closes right over left with six buttons, long hemmed sleeves, hemmed bottom, and a patch pocket on the upper left chest. The lower body garment is a pair of trousers made of 65% polyester, 35% rayon rib-knit fabric. The trousers feature a fully elasticized waist, and hemmed cuffs. Your sample will be returned as requested. The applicable subheading for the shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' blouses and shirts, of man-made fibers other, women's. The duty rate will be 34.1% The applicable subheading for the pant will be 6104.63.2010, HTS, which provides for trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, trousers and breeches, women's. The duty rate will be 29.6%. The shirt portion of style 1002 falls within textile category designation 639 The pant portion of style 1002 falls within textile category designation 648. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirements of a visa. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Artis M. Morgan, Jr. Port Director Seattle Enclosure
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.