CLA-2-61:OT:RR:NC:N3:361
Mr. Shaul Ashkenazy
Exist Inc.
1650 N.W. 23rd Avenue, Unit A
Fort Lauderdale, Florida 33311
RE: The tariff classification of a woman’s knit top and shorts from China
Dear Mr. Ashkenazy:
In your letter dated June 15, 2017 you requested a tariff classification ruling. The sample will be returned to you, as requested.
Style YSS9292 consists of two garments. The woman’s upper body garment is a crop top composed of 87 percent polyester and 13 percent spandex knit fabric. The top does not reach the waist and features a round front neckline, shoulder straps measuring less than 2 inches in width, a
mesh racerback, and a 1 inch elasticized banded bottom. The garment has sufficient bust coverage.
The bottom of style YSS9292 is a pair of woman’s knit shorts composed of 87 percent polyester and 13 percent spandex knit fabric. The pull-on shorts feature a 2¾ inch elasticized knit waistband, and hemmed leg openings. The garment extends from the waist to the upper thigh area.
You suggested classification of the upper body garment of style YSS9292 under subheading 6109.90.1085, Harmonized Tariff Schedule of United States (HTSUS) which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Tank tops and singlets: Women’s. It is noted that the garment does not extend to the waist which precludes classification under heading 6109, HTSUS. The features of the top are more specifically provided for in heading 6114.
You also suggested classification of the bottom of style YSS9292 under subheading 6104.63.2011, HTSUS which provides for “Women’s or girls’ trousers, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other. It is noted that the garment does not extend to below the knee which precludes classification under heading 6104, HTSUS. The features of the garment are more specifically provided for as shorts in heading 6104.
The applicable subheading for the top of style YSS9292 will be 6114.30.1020 which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2% ad valorem.
The applicable subheading for the bottom of style YSS9292 will be 6104.63.2030 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), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Shorts: Women’s.” The rate of duty will be 28.2 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 World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division