CLA-2-61:OT:RR:NC:N3:361
Ms. Leanne Gent
The UDELSON Group
46 Waltham Street Unit 214 Boston, MA 02118
RE: The tariff classification of women’s garments from Taiwan
Dear Ms. Gent:
In your letter, received in the office July 9, 2015, you requested a tariff classification ruling. Your samples will be returned as requested.
Style PNT02SS16 is a pair of woman’s pants constructed from 87 percent nylon and 13 percent spandex knit fabric. The loose-fitting pull-on pants feature a wide elasticized waistband with an inner left side pocket and hemmed leg openings. The garment extends from the waist to the ankles.
Style TNK02SS16 is a woman’s top constructed of 90 percent nylon and 10 percent spandex knit fabric. The tight-fitting top features one inch wide shoulder straps, a U-shaped front neckline and a racer back with a wide contrasting color capped keyhole opening at the upper back area, contrasting color piping on the side seams, oversized armholes, and a built-in shelf bra. The garment extends below the waist and has a hemmed bottom.
Style SHT01SS16 is a pair of women’s shorts constructed from 87% polyester and 13% spandex woven fabric. The lined shorts feature a partial elastic waistband and a shallow zipper pocket at the back of the waistband.
The applicable subheading for style PNT02SS16 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. The rate of duty will be 28.2% ad valorem.
Although you requested classification for style TNK02SS16 under heading 6109.90.1065, HTSUS, the features and the cut of the garment are not those of heading 6109. Consequently, the applicable subheading will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2 percent ad valorem.
Although you requested classification of style SHT01SS16 as swimwear under subheading 6211.12.1010, (HTSUS), the garment may be used for fitness activities other than swimming. HQ 955009, dated November 29, 1993, noted. Consequently, the applicable subheading for style SHT01SS16 will be 6204.63.3532, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Shorts: Women’s. The rate of duty will be 28.6 percent 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
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 Antoinette Peek-Williams at Antoinette.Peek-Williams @cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division