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D839551998-11-06New YorkClassification

The tariff classification of girls' garments from thePhilippines

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 girls' garments from thePhilippines

Ruling Text

PD D83955 November 6, 1998 CLA-2-61:SF:G03 D83955 CATEGORY: Classification TARIFF NO.: 6108.31.0020, 6108.32.0025 Ralph Sutton Jolie Intimates Inc. 183 Madison Avenue, Suite 919 New York, NY 10016 RE: The tariff classification of girls' garments from the Philippines Dear Mr. Sutton: In your letter dated October 19, 1998 you requested a tariff classification ruling. You state that the two submitted samples, which are not identified by any style numbers, will be made from a fine patterned knit fabric that is either 60% cotton and 40% polyester or 65% polyester and 35% cotton. The garments are a pullover tank style upper body garment and a pair of pull on shorts with an elasticized waistband. The bottom edge of the tank style upper garment and the bottom of the short legs are finished with overlock stitching that creates a "lettuce" edge. You have indicated that these items will be imported in girls' sizes 2 to 14. The applicable subheading for the set in 60% cotton and 40% polyester will be 6108.31.0020, 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: Nightdresses and pajamas: Of cotton: Girls'. The rate of duty will be 8.8 percent ad valorem. The applicable subheading for the set in 65% polyester and 35% cotton will be 6108.32.0025, HTS, as above but for Nightdresses and pajamas: Of man-made fibers: Girls': Other. The rate of duty will be 16.6 percent ad valorem. The the 60% cotton and 40% polyester set falls within textile category 351 and the 65% polyester and 35% cotton set falls within textile category designation 651. 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, Alice M. Rigdon Port Director San Francisco