U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of a pair of women’s knit pants and pullover from China.
NY K85880 June 1, 2004 CLA-2-61:RR:NC:WA:361 NY K85880 CATEGORY: Classification TARIFF NO.: 6104.62.2011; 6110.20.2075 Ms. Karen Riggs Talbots 174 Beal Street Hingham, MA 02043 RE: The tariff classification of a pair of women’s knit pants and pullover from China. Dear Ms. Riggs: In your letter dated May 4, 2004, you requested a classification ruling for a pair of women’s knit pants and pullover. The submitted samples, Style #45103101, a loungewear set, consist of a pair of women’s pants and pullover constructed from 96% cotton and 4% spandex jersey knit fabric. The pants of Style 45103101 features an elasticized waistband with a drawstring, and a hemmed bottom. The pullover of Style 45103101 features a “twisted” V-shaped neckline in front, long sleeves, and a rib knit bottom. We are returning your samples as you requested. The applicable subheading for the pants of Style 45103101 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, trousers, bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches, women’s, other. The rate of duty will be 14.9% ad valorem. The pants of Style 45103101 fall within textile category designation 348. Based upon international textile trade agreements this category from China is subject to quota restraints and visa requirements. The applicable subheading for the pullover of Style 45103101 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, of cotton, other, other, women’s. The rate of duty will be 16.5% ad valorem. The pullover of Style 45103101 falls within textile category designation 339. Based upon international textile trade agreements, this category from China is subject to quota restraints and visa requirements. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division