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C811051997-11-20New YorkClassification

The tariff classification of an infant's knit coverall, hat, and plush toy fromHong Kong

U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of an infant's knit coverall, hat, and plush toy fromHong Kong

Ruling Text

PD C81105 November 20, 1997 CLA-2-61:LA:S:T:1:2:G04 C81105 CATEGORY: Classification TARIFF NO.: 6111.20.6020; 9503.41.0010; 6002.43.0010; 5806.32.1090 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 knit coverall, hat, and plush toy from Hong Kong Dear Mr. Hernandez: In your letter dated October 6, 1997, that was received by U. S. Customs on October 22, 1997, you requested a tariff classification ruling. The submitted sample, style T I106A, is an infant's footed coverall, hat, and plush toy bear that is packaged for sale in a rectangular piece of open-work warp knit fabric that is tied at both ends with ribbon. The coverall and the hat are constructed from 75% cotton, 25% polyester knit velour fabric. The footed coverall features a round neckline with a collar, long sleeves, embroidery on the front chest, a back opening secured with four snap closures, and a vertical opening in the back that extends from the waist to the crotch and is secured with two snap closures. The hat is pointed and ties in a knot at the top. Although no size range was indicated in your letter, the submitted sample is an infant's size 18 month. The plush toy bear is stuffed with polyester filler and is four inches in height. The rectangular piece of fabric is constructed from 100% nylon open-work warp knit fabric. The satin ribbon is composed of 100% nylon and is cut square at both ends and not hemmed. Your sample will be returned as requested. The applicable subheading for the coverall and hat will be 6111.20.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories, knitted or crocheted: of cotton: other: other: sets. The rate of duty will be 8.4% ad valorem. The applicable subheading for the plush toy bear will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "toys representing animals or non-human creatures . . . : stuffed toys and parts and accessories thereof . . . stuffed toys." The rate of duty will be free. The applicable subheading for the rectangular knit fabric will be 6002.43.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics: other fabrics, warp knit (including those made on galloon knitting machines): of man-made fibers: open-work fabrics. The rate of duty will be 12.8% ad valorem. The applicable subheading for the ribbon will be 5806.32.1090, Harmonized Tariff Schedule of the United States (HTS.), which provides for narrow woven fabrics, other than goods of heading 5807: other woven fabrics: of man-made fibers: ribbons: other. The duty rate will be 8.1% ad valorem. The infant's coverall and hat fall within textile category designation 239, the fabric falls within textile category 229, and the ribbon falls within textile category 229. As products of Hong Kong, 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, Irene Jankov Port Director Los Angeles-Long Beach Seaport