Base
B862031997-06-19New YorkClassification

The tariff classification of a girl's knit pullover and woven pants from Hong Kong.

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 pullover and woven pants from Hong Kong.

Ruling Text

NY B86203 June 19, 1997 CLA-2-61:62:RR:NC:TA:3:358 B86203 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6204.63.3000 Mr. William A. Vollmerhausen Supervisor, Customs Compliance Kmart Corporation 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a girl's knit pullover and woven pants from Hong Kong. Dear Mr. Vollmerhausen: We refer to ruling letter PD B81375, which was issued to you from the District of Dallas on February 13, 1997. In your initial letter to us, dated January 28, 1997, you requested a binding ruling for a girl's knit pullover, Style #1485, and a pair of girl's nylon woven windpants, Style #3485. In a subsequent telephone conversation during the week of June 16th, you informed us that your original letter did not indicate that the nylon windpants contained a 600mm polyurethane coating, which would have rendered the garment water resistant. In light of this additional information, the windpants, Style #3485, should be classified in 6204.63.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' trousers, bib and brace overalls, breeches and shorts:of synthetic fibers:other, other:water resistant trousers or breeches. The rate of duty will be 7.4% ad valorem. The windpants fall within textile category designation 648. Based upon textile trade agreements, products of Hong Kong are presently subject to quota restraints and visa requirements. All other information remains the same. We are returning your samples as you requested. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Copies of this supplemental ruling are being provided to all ports where entry of this merchandise will be made. A copy of this letter should be given to your broker and all members of your staff who are involved with clearing merchandise through Customs. If you have any questions pertaining to this matter, please contact National Import Specialist Bruce Kirschner at (212) 466-5865. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

Related Rulings for HTS 6110.30.30.55

Other CBP classification decisions referencing the same tariff code.