U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of girls' garments from China
PD A86840 September 5, 1996 CLA-2-61:A:G01 CATEGORY: Classification TARIFF NO.: 6108.91.0040; 6110.20.2075 Mr. James I. Salach GYMBOREE CORP. 700 Airport Blvd. Suite 200 Burlingame, CA 94010-1912 RE: The tariff classification of girls' garments from China Dear Mr. Salach: In your letter dated August 19, 1996 you requested a tariff classification ruling. The submitted samples, style 561-00068 and style 550-93033, are girls' finely knit garments. Style 561-00068 is a girl's beach cover-up manufactured of 80 percent cotton 20 percent polyester terry knit fabric, has an attached hood, a full frontal opening with four button closure, two front appliqued pockets, long sleeves edged with bias trim, and bias trim finishing the hood, front opening and bottom. Style 561-00068 will be imported in girls' sizes XS,S,M,L,and XL (infants to age 7). Style 550-93033 is a girl's cardigan manufactured of 100 percent cotton finely knit material, has an attached hood, a full frontal opening with five snap closure, two front novelty patch pockets, long sleeves edged with rib knit cuffs, and bias trim finishing the hood, front opening and bottom. Style 550-93033 will be imported in girls' sizes XS,S,M,L,and XL (infants to age 7). The applicable subheading for style 561-00068, the cover-up will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Girls'. The rate of duty will be 8.9 percent ad valorem. The applicable subheading for style 550-93033, the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other, other, women's or girls'. The duty rate will be 19.9 percent ad valorem. As requested, your samples will be returned. Style 561-00068 falls within textile category designation 350. Style 550-93033 falls within textile category designation 339. Based upon international textile trade agreements, products of China 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, John J. Deegan Port Director Atlanta, GA