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 > 2001 NY Rulings > NY H83195 - NY H83250 > NY H83223

Previous Ruling Next Ruling
NY H83223

July 31, 2001

CLA-2-61:RR:NC:TA:361 H83223


TARIFF NO.: 6104.63.2011; 6110.30.3055

Ms. Nancy Fife
Manager – Import Costs
Sears, Roebuck and Co.
3333 Beverly Road, BC 165A
Hoffman Estates, Illinois 60179

RE: The tariff classification of women’s garments from Taiwan.

Dear Ms. Fife:

In your letter dated July 2, 2001, you requested a classification ruling for women’s garments. Samples were provided and will be returned, as you requested.

Style 3850F140MAA is composed of two garments, both constructed from 100% polyester fleece knit fabric. The first garment is a pullover with a rounded neckline; long sleeves; a chest pocket; and a hemmed bottom with ½ inch side slits. The second garment is a pair of pull-on pants with an elasticized waistband and hemmed leg openings.

You have referred to this style as a lounge set, and suggested a classification in heading 6108. Based both on their appearance, and the manner in which they are marketed, these garments do not seem to be the type that can only be worn in intimate surroundings. As such, these garments will not be classified in heading 6108.

The applicable subheading for the pants of style 3850F140MAA 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 applicable subheading for the pullover of style 3850F140MAA will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit sweaters, pullovers and similar articles of man-made fibers. The rate of duty will be 32.7 percent ad valorem.

The pants of style 3850F140MAA fall within textile category designation 648; the pullover of style 3850F140MAA falls within textile category designation 639. 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: