United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY D84323 - NY D84394 > NY D84328

Previous Ruling Next Ruling
NY D84328

November 13, 1998

CLA-2-61:RR:NC:WA:361 D84328


TARIFF NO.: 6106.20.2010; 6104.63.2011

Ms. Christine Basile LCB
Customs Specialist
N56 W17000 Ridgewood Drive
Menomonee falls, Wisconsin 53051

RE: The tariff classification of women's knit shirt and pants from Taiwan.

Dear Ms. Basile:

In your letter of November 2, 1998, you requested a classification ruling for a shirt and pants. The samples are being returned, as you requested.

Style LR8203 is a woman's knit shirt constructed from 64% polyester, 18% rayon and 18% cotton brushed fabric with more than ten stitches per centimeter in both the horizontal and vertical directions. The shirt features a collar, a partial placket opening with three button right over left closure, long sleeves with rib knit cuffs and a shirt tail hemmed bottom.

Style LR8204 is a pair of women's knit pull-on pants made from the same fabric. The ankle length pants feature an elasticized waistband with a drawstring, and rib knit cuffs at the bottom.

You have referred to the submitted samples as sleepwear separates. However, neither the appearance of the garments nor the information provided concerning design, marketing and sale to the consumers, supports that assertion. Therefore, these garments will not be classified in heading 6108, but in the specific headings for pants and shirts.

The applicable subheading for style LR8203 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's shirts, knit of man-made fibers. The rate of duty will be 33.6 percent ad valorem.

The applicable subheading for style LR8204 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 29.3 percent ad valorem.

The shirt falls within textile category 639; the pants fall within textile category 648. Based upon international textile trade agreements, products of Taiwan are subject to a visa requirement and quota restraints.

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 letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: