Base
F831052000-02-28New YorkClassification

The classification of garments from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-06 · Updates monthly

Summary

The classification of garments from Taiwan.

Ruling Text

PD F83105 February 28, 2000 CLA-2-61:S:S:N:I03:JS CATEGORY: Classification TARIFF NO: 6104.23.0036; 6110.30.3055; 6104.23.0030; 6104.53.2010 Mr. William Sullivan MSAS Global Logistics 248-06 Rockaway Boulevard Jamaica, New York Re: The classification of garments from Taiwan. Dear Mr. Sullivan: In your letter of February 15, 2000, you requested a tariff classification ruling on behalf of Newport News Inc. Sample of style FOO-14-155 was submitted for classification. Style FOO-14-155 is composed of two pieces and constructed of 60% polyester / 33% cotton / 7% spandex knit fabric. The top portion of the garment extends from the shoulders to the area of the waist. It has long sleeves, a full frontal zippered opening and two pockets at the waist. The bottom portion of the garment is a ladies skirt which features a partial zippered opening on the side secured by a one button closure. Your sample is being returned to you. The applicable subheading for the top portion of the garment is 6104.23.0036/6110.30.3055, Harmonized Tariff Schedule of the United States, which provides for women’s knit pullovers and similar garments of synthetic fibers as parts of ensembles. The rate of duty is 32.9%. The garment falls into textile category 639. The applicable subheading for the bottom portion of the garment is 6104.23.0030/ 6104.53.2010, Harmonized Tariff Schedule of the United States, which provides for women’s knit skirts of synthetic fibers as parts of ensembles. The rate of duty is 16.4%. This portion of the garment falls into textile category 642. As products of Taiwan, this merchandise is presently subject to visa requirements based on international trade agreements and subject to quota reporting. 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, 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 should be attached to the entry documents filed at the time this merchandise is imported. If documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, David Ballard Port Director Champlain, N.Y.