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 > 1999 NY Rulings > NY D89331 - NY D89385 > NY D89382

Previous Ruling Next Ruling

PD D89382
F April 5, 1999

CLA-2-61:CLT:I29 D89382


TARIFF NO.: 6104.63.2011; 6106.20.2010

Ms. Melba R. Dairo
Federated Merchandising Group
1440 Broadway
New York, NY 10018

RE: The tariff classification of a woman’s knitted shirt and pants from Taiwan

Dear Ms. Dairo:

In your letter dated March 22, 1999, you requested a tariff classification ruling. As requested, your samples will be returned.

Style 98030 is a woman’s knitted sherpa shirt of 88% polyester 12% rayon. It features a full front opening with zippered closure. The rounded neckline has a hood with ribbon trim. The long sleeves are hemmed and the bottom of the garment is hemmed. The shirt is unlined with no pockets. It reaches the waist and is napped on both sides. The stitch count of the shirt is greater than 10 stitches per centimeter in each direction.

Style 98031 is a pair of women’s knitted sherpa pants of 88% polyester 12% rayon. The pants are unlined. They feature a ribbon drawstring on the waist with a hemmed bottom.

The applicable subheading for the shirt, style 98030, will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for blouses and shirts, knitted or crocheted, of manmade fibers. The rate of duty will be 33.3%.

The applicable subheading for the pants, style 98031, will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s trousers of synthetic fibers. The rate of duty will be 29.1% ad valorem.

The shirt falls within textile category designation 639 and the pants 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 may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.


John J. Quealy
Port Director

Previous Ruling Next Ruling

See also: