U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of girls’ wear from China
NY F89504 July 14, 2000 CLA-2-62:RR:NC:TA:358 F89504 CATEGORY: Classification TARIFF NO.: 6204.42.3060; 6204.62.4065 Ronda Lawry US JHI Corporation 8612 Fairway Place Middleton, WI 53562 RE: The tariff classification of girls’ wear from China Dear Ms. Lawry: In your letter dated July 7, 2000, on behalf of Pleasant Company, Inc., you requested a classification ruling. Submitted style AG2109 of 100% cotton gauze will be manufactured in one piece for sizes 4-6X and in two pieces for sizes 2-3. In sizes 4-6X it is a dress, characterized basically by short sleeves, which are elasticized, by a round neckline, which buttons together at top of the partially buttoned opening at the center of the back, by a sash, which ties together at the back of the waist, and ornamented variously. In sizes 2 and 3 it consists of a similar dress and a pair of bloomers, elasticized at the waist and at the bottom of the short legs. The dress differs from the larger sizes by the absence of the sash and some of the ornamentation, and by the substitution of a zippered opening at the back. The applicable subheading for the dress will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…dresses, of cotton, other, other, other, other, girls’; and for the bloomers will be 6204.62.4065, which provides for …girls’…shorts, of cotton, other, other, other, shorts, girls’, other. The duty rates will be 10.1 and 17 per cent ad valorem, respectively. The dress falls within textile category designation 336 and the bloomers within 348. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division