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8176791996-03-20New YorkClassification

The tariff classification of babies' and girls' wearing apparel from Macau and Singapore

U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of babies' and girls' wearing apparel from Macau and Singapore

Ruling Text

PD 817679 March 20, 1996 CLA-2-6:SF G03 817679 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6111.20.3000; 6204.62.2050 Michael Schweinberg Gymboree 700 Airport Blvd., Suite 200 Burlingame, CA 94010-1912 RE: The tariff classification of babies' and girls' wearing apparel from Macau and Singapore Dear Mr. Schweinberg: In your letter dated December 12, 1995 and received by Customs on December 21, 1995, you requested a tariff classification ruling. Style 640-62524 is made from a fine french terry knit fabric which you state is 100% cotton. This garment has a full front right over left opening which is secured by nine metal snaps. It has long sleeves with ribbed knit cuffs and a hood. This garment extends below the waist. At the waist there is a gathered ruffle of contrasting colored fabric which is inserted into the same seam which joins the upper and lower portions of the garment. The bottom of this garment is hemmed. You indicate that this will be imported in babies' sizes Infant and XS as Style 640-62524I and in children's sizes as SM-XXL as Style 640-62524G. Style 520-62346G is made from a woven fabric which you state is 100% cotton. This garment is a short leg bib and brace overall with a scoop neck front bib. The sides are elasticized above the waist and there are self fabric straps attached to the center back. These straps criss cross and are joined by a button hole to buttons located on the bib front. There is a patch pocket on each front. The legs are hemmed. You indicate that this style will be imported in children's sizes SM-XXL. The applicable subheading for the knit garment in babies' sizes, Style 640-62524I, will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTS) which provides for Babies' garments and clothing accessories, knitted or crocheted: Of cotton: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be will 19.8 percent ad valorem. The applicable subheading for the knit garment in the girls' sizes, Style 640-62524G, will be 6110.20.2075, (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Women's or girls'. The rate of duty will be 19.9 percent ad valorem. The applicable subheading for the overalls, Style 520-62346G, will be 6204.62.2050, HTS, 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): Of cotton: Other: Bib and brace overalls: Other: Girls': Other. The rate of duty will be 9.4 percent ad valorem. The babies' cardigan falls within textile category designation 239, the girls' cardigan within category 339, and the overall within category 237. Based upon international textile trade agreements products of Macau and Singapore are subject to the requirement of a visa. Category 339 from Macau and 237 from Singapore are subject to quota restraints. 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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. In accordance with your request your samples will be returned under separate cover. This ruling is being issued under the provisions of Section 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. Sincerely, Alice M. Rigdon Port Director San Francisco

Related Rulings for HTS 6110.20.20.75

Other CBP classification decisions referencing the same tariff code.