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H807842001-06-05New YorkClassification

The tariff classification of three women’s garments from Taiwan.

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

Summary

The tariff classification of three women’s garments from Taiwan.

Ruling Text

NY H80784 June 5, 2001 CLA-2-61:RR:NC:TA:361 H80784 CATEGORY: Classification TARIFF NO.: 6104.62.2011; 6104.63.2011; 6106.10.0010; 6106.20.2010 Ms. Julie Gimm BDP International Inc. 2721 Walker N.W. Grand Rapids, MI 49504 RE: The tariff classification of three women’s garments from Taiwan. Dear Ms. Gimm: In your letter dated May 18, 2001, you requested a classification ruling for four women’s garments on behalf of Meijer Distribution. Samples were provided and will be returned, as you requested. You have described style 733808 as a pajama set. This style is constructed from 60% cotton, 40% polyester knit fabric, and consists of a shirt styled top and pull-on pants. The top is made mainly from two different types of fabric: thermal knit raglan sleeves; and a front and back of jersey that has been brushed on the inside. The top has more than ten stitches per centimeter in both the horizontal and vertical directions. The top has a banded neckline; a full front opening with button closure; long sleeves with rib knit cuffs; and a hemmed bottom. The pull-on pants are mainly constructed from the thermal knit fabric, and have an elasticized waistband; and rib knit cuffs at the leg openings. You have also described style 733786 as a pajama set. This style is constructed from 100% polyester knit fabric heavily brushed on both sides and consists of a pullover shirt styled top and coordinating pull-on pants. The fabric has more than ten stitches per centimeter in both the horizontal and vertical directions. The top has a rounded neckline; a partial placket opening with a three-button closure; a chest pocket; long sleeves with cuffs; and a hemmed bottom with three-inch side slits. The pants of this style have an elasticized waistband and hemmed leg openings. You have referred to these garments as sleepwear, however, based on appearance, they seem to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed and sold, these garments will not be classified as sleepwear in heading 6108. The applicable subheading for the top of style 733808 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s blouses and shirts, knitted or crocheted, cotton. The rate of duty will be 20.1 percent ad valorem. The applicable subheading for the top of style 733786 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s blouses and shirts, knitted or crocheted, of man-made fibers. The rate of duty will be 32.8 percent ad valorem. The applicable subheading for the pants of style 733808 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of cotton. The rate of duty will be 15.4 percent ad valorem. The applicable subheading for the pants of style 733786 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of synthetic fibers. The rate of duty will be 28.7 percent ad valorem. The top of style 733808 falls within textile category designation 339; the top of style 733786 falls within textile category designation 639; the pants of style 733808 fall within textile category designation 338; the pants of style 733786 fall within textile category designation 648. Based upon international textile trade agreements products of Taiwan 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 Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division