U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of two women’s garments from China and/or Hong Kong
NY E85304 August 1, 1999 CLA-2-61:RR:NC:TA:359 E85304 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6104.44.2010 Ms. Virginia Sun The J. Jill Group, Inc. 25 Recreation Park Drive, Suite 200 Hingham, MA 02043 RE: The tariff classification of two women’s garments from China and/or Hong Kong Dear Ms. Sun: In your letters dated June 18, 1999, and August 2, 1999, you requested a tariff classification ruling. Your samples are being returned as requested. You submitted to samples. Style 4801B, a cardigan, and style 4801, a dress. Both garments are constructed from 62% rayon, 38% polyester, jersey knit fabric. Style 4801B, the cardigan, features a round neckline, long sleeves, and a full front opening with a tie closure. The sleeves, placket and the bottom of the garment are finished with embroidered scallop stitching. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 4801, the dress, is sleeveless and features a V-neckline and a ruffled bottom. The neckline, armholes and the bottom are finished with embroidered scallop stitching. The applicable subheading for the style 4801B, the cardigan, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters…and similar articles, knitted: of man-made fibers: other. The duty rate will be 33.1% ad valorem. The applicable HTS subheading for style 4801, the dress, will be 6104.44.2010, which provides for women’s dresses, knitted: of artificial fibers other. The duty rate will be 16% ad valorem. The cardigan falls within textile category designation 639. The dress falls in category 636. Based upon international textile trade agreements products of China and Hong Kong are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division