Base
A847721996-07-01New YorkClassification

The tariff classification of a girl's knit jacket and trousers from the Philippines

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-02 · Updates monthly

Summary

The tariff classification of a girl's knit jacket and trousers from the Philippines

Ruling Text

PD A84772 July 1, 1996 CLA-2-61:LA:S:T:1:2:G04 A84772 CATEGORY: Classification TARIFF NO.: 6102.30.2020; 6104.63.2025 Mr. William A. Vollmerhausen Pre-Classification Leader Kmart Corporation International Headquarters 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a girl's knit jacket and trousers from the Philippines Dear Mr. Vollmerhausen: In your letter dated June 11, 1996, you requested a tariff classification ruling. The submitted sample, style 6627, consists of a jacket and trousers. Both garments are constructed from 90% polyester, 10% cotton finely knit French terry fabric. The jacket is constructed from a printed striped fabric and features a full front opening secured with a zipper closure that extends through the stand-up collar, long sleeves, front slant pockets, embroidery on the chest and capping on the sleeve ends and the bottom. The trousers are constructed from a solid color fabric and feature a fully elasticized waist, front slant pockets, embroidery and hemmed leg openings. Although no size range was stated in your letter, the submitted sample is a girl's size 6. The applicable subheading for the jacket will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: girls'. The rate of duty will be 29.6% ad valorem. The applicable subheading for the trousers will be 6104.63.2025, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits . . . trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: other: other: trousers and breeches: girls': other. The rate of duty will be 29.6% ad valorem. The jacket falls within textile category designation 635 and the trousers fall within textile category designation 648. As products of the Philippines, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel category 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Audrey Adams Port Director Los Angeles