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C838491998-02-02New YorkClassification

The tariff classification of a Girls' Polar Fleece Shell Garment from the Philippines

U.S. Customs and Border Protection · CROSS Database · 1 HTS code 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 a Girls' Polar Fleece Shell Garment from the Philippines

Ruling Text

PD C83849 February 2, 1998 CLA-2-PD:TC:MEF G28 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Judy Piccirillo Toys "R" Us Traffic Department 461 From Road Paramus, New Jersey 07652 RE: The tariff classification of a Girls' Polar Fleece Shell Garment from the Philippines Dear Ms. Piccirillo: In your letter dated January 27, 1998, you requested a tariff classification ruling for a Polar Fleece Shirt/Jacket. The submitted sample, Style Number 30-33200D8, is a 100% Polyester Knit Polar Fleece Shell. The long sleeved garment features a collar, full front zippered opening, and a shirt type contoured hemline. You state the Shirt/Jacket will be imported under Style Number 30-33200D8 in sizes 4-6X, and Style Number 20-33200T8 in sizes 2-4T. The applicable subheading for the Girls' 100% Polyester Knit Polar Fleece Shell will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women's or girls'. The rate of duty will be 33.3%. The Girls' Polyester Knit Polar Fleece Shell falls within textile category designation 639. Based upon international textile trade agreements, products of the Philippines 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, Carole E. Graves Port Director Port of Baltimore