Base
C811031997-12-03New YorkClassification

The tariff classification of an infant's dress, shorts, and hat from Hong Kong and a rattle from China.

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 2026-04-29 · Updates monthly

Summary

The tariff classification of an infant's dress, shorts, and hat from Hong Kong and a rattle from China.

Ruling Text

NY C81103 December 3, 1997 CLA-2-61:95:RR:NC:TA:3:358 C81103 CATEGORY: Classification TARIFF NO.: 6111.20.4000; 9503.90.0045 Mr. Rafael Hernandez The Disney Store, Inc. 101 North Brand Boulevard, Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of an infant's dress, shorts, and hat from Hong Kong and a rattle from China. Dear Mr. Hernandez: In your letter dated October 6, 1997, you requested a tariff classification ruling. The submitted sample, Style #T1109A, is an infant's knit dress with a matching pair of shorts and hat. The dress features a peter pan collar, long sleeves, a partial back opening with two button closure, and a pink satin bow stitched above the gathered waist. The garment also has two front patch pockets and a hemmed bottom. The shorts feature an elasticized waist and elasticized leg openings. The hat is tied at the top with a satin bow, and is elasticized at the bottom. The plush toy rattle resembles a lamb, and is constructed of 100% cotton fibers. The hat, dress and shorts will be manufactured in Hong Kong. The rattle will be made in China and packed together with the garments in Hong Kong. We are returning your samples as you requested. The dress, hat and shorts are a retail set classifiable in the provision for the dress, the component which imparts the essential character. The applicable subheading for the dress, hat and shorts will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories, knitted or crocheted, of cotton, dresses. The rate of duty will be 12.% ad valorem. The dress, hat and shorts fall within textile category designation 239. Based upon international textile trade agreements, products of Hong Kong are presently subject to quota restraints and visa requirements. The applicable subheading for the plush rattle will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof:other, other toys and models. The rate of duty will be free. 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. Since 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. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-466-5865. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division