Base
8188741996-04-04New YorkClassification

The tariff classification of babies' shirts, caps and booties from the Philippines

U.S. Customs and Border Protection · CROSS Database · 1 HTS code 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' shirts, caps and booties from the Philippines

Ruling Text

PD 818874 April 4, 1996 CLA-2-61:SF G03 818874 CATEGORY: Classification TARIFF NO.: 6111.20.6040 Marilyn O'Connor The Quiltex Company, Inc. 168-39th Street Brooklyn, NY 11232 RE: The tariff classification of babies' shirts, caps and booties from the Philippines Dear Ms. O'Connor: In your letter dated February 1, 1996 you requested a tariff classification ruling. The submitted items are all made from a fine rib knit fabric which you indicate is 100% cotton. The first item is a short sleeve shirt with a side snap closure. The second item is a pull-on cap. The third item is a pair of booties. Your letter indicates that these items will be imported in layette sizes and will be packaged into retail sets in the United States. The applicable subheading for all of the items, when imported in set quantities will be 6111.20.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies' garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Other. The rate of duty will be 8.5 percent ad valorem. These items all fall within textile category designation 239. Based upon international textile trade agreements, products of the Philippines are subject to quota and the requirement of a visa. 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. 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. Sincerely, Alice M. Rigdon Port Director San Francisco