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 > 2007 NY Rulings > NY N017774 - NY N017846 > NY N017846

Previous Ruling Next Ruling
NY N017846




October 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.63.2011; 6108.31.0010; 6110.30.3059

Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
14800 Charlson Road, Suite 400
Eden Prairie, MN 5537-5048

RE: The tariff classification of a woman’s knit cardigan, pants, pajama set from China.

Dear Mr. Anderson:

In your letter dated September 26, 2007, on behalf of your client Ideas In Action, Inc., you requested a tariff classification ruling.

The submitted samples are described as follows:

Style #RH074SVP – A pair of women’s pants constructed from velour knit fabric. The pile portion of the garment is constructed from 100% polyester knit fabric and the ground portion of the garment is constructed from 100% cotton knit fabric. The pull-on pants feature an elasticized waistband with a drawstring, and hemmed leg openings.

Style #RH074WOT – A woman’s cut and sewn cardigan constructed from velour knit fabric. The pile portion of the garment is constructed from 100% polyester knit fabric and the ground portion of the garment is constructed from 100% cotton knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a hood with a drawstring, a full front opening with a zipper closure, pockets at the waist, slits at both sides, and a hemmed bottom.

Style #RH074PJS – A woman’s two piece pajama set constructed from 60% cotton, and 40% polyester knit fabric. The top of Style RH074PJS features a modified V-shaped neckline in front, ¾” sleeves, a screen-printed design at the chest area, slits at both sides, and a hemmed bottom. The pull-on cropped bottoms feature a partial elasticized rear waistband, a drawstring, hemmed leg openings with slits at the sides.

As noted above, the submitted garment is constructed of velour, a pile fabric. Section XI, subheading note 2 of the Harmonized Tariff Schedules indicates the manner in which the fiber content of a pile fabrics determined. That note states, in pertinent part: 2. (A) Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 or of heading 5809 consisting of the same textile materials.

(B) For the application of this rule:

(b) In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric. You have indicated that the pile portion of the fabric is 100 percent polyester. Therefore, the garment is considered to be "of man-made fibers.”

We are returning your samples as you requested.

The applicable subheading for the pants, Style #RH074SVP will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, trousers and breeches, women’s, other. The rate of duty will be 28.2% ad valorem.

 The applicable subheading for the cardigan, Style # RH074WOT will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweatersand similar articles, knitted or crocheted: of man-made fibers: Other, Other, Other: Women’s or girls:Other. The duty rate will be 32% ad valorem.

The applicable subheading pajama set, Style #RH074PJS will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's knit pajamas of cotton, women’s. The rate of duty will be 8.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The pants, Style RH074SVP, fall within textile category 648. The cardigan, Style RH074WOT, falls within textile category 639. The two-piece pajama set, Style RH074PJS, falls within textile category 351. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

Previous Ruling Next Ruling

See also: