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 > 2004 NY Rulings > NY K88505 - NY K88548 > NY K88520

Previous Ruling Next Ruling
NY K88520

August 24, 2004
CLA-2-61:RR:NC:TA:355 K88520


TARIFF NO.: 6104.63.2030; 6112.49.0010; 6114.20.0060

Mr. Ronald M. Pigliacelli
DEB Shops, Inc.
9401 Blue Grass Road
Philadelphia, PA 19114

RE: The tariff classification of women’s swimwear from Taiwan

Dear Mr. Pigliacelli:

In your letter dated August 10, 2004 you requested a classification ruling.

You submitted four garments, three of which you state are part of a swimwear set. Your samples will be returned as you have requested.

Style 527 consists of three garments; a halter top, a brief-styled bottom and a skirt-like garment. All are made of 54% cotton, 36% polyester and 10% spandex knit fabric. All are made of the same print fabric. You refer to this style as a swimwear set and state that they will be sold together at retail. The halter top has bra cup inserts, a plastic clasp at the back of the neck and ties at the bottom. The front panel of the bottom brief, which includes the crotch, is fully lined. The skirt-like garment has an elasticized waistband and a slit that starts from the bottom of the garment and continues up to the waistband. The slit is laced down for approximately ¼ of the length of the garment.

Style 703 is a mesh short with an elastic waistband. It is made of 90% nylon and 10% spandex knit fabric.

The applicable subheading for the halter top and brief-styled bottom of style 527 will be 6112.49.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ swimwear: Of other textile materials: Of cotton. The duty rate will be 13.2% ad valorem.

The applicable subheading for the skirt-like garment of style 527 will be 6114.20.0060, HTS, which provides for other garments: knitted or crocheted: Of cotton: Other: Women’s or girls’. The duty rate will be 10.8% ad valorem.

The applicable subheading for style 703 will be 6104.63.2030, HTS, which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Shorts: Women’s. The duty rate will be 28.2% ad valorem.

The halter top, brief bottom and skirt-like garment of style 527 fall within textile category designation 359. Style 703 falls 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 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 Camille R. Ferraro at 646-733-5049.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: