The tariff classification of a child’s knit bathrobe from the Philippines

PD G89143 April 27, 2001 CLA-2-61:LA:S:T:1:2:G04 G89143 CATEGORY: Classification TARIFF NO.: 6111.30.5040; 6107.92.0090; 6108.92.0040 Ms. Elizabeth M. Cantu J. C. Penney Purchasing Corporation P. O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of a child’s knit bathrobe from the Philippines Dear Ms. Cantu: In your letter dated March 28, 2001, and received by U. S. Customs on April 11, 2001, you requested a tariff classification ruling. The submitted sample, which will be imported as style 345-8719 or 345-8720, is a child’s bathrobe constructed from 100% polyester finely knit polar fleece fabric. The bathrobe features a full front opening with self-fabric tie closures attached at the side seams, an elasticized back waist, a hood with embroidery to resemble an animal face, one front patch pocket below the waist with embroidery to resemble an animal face, and a hemmed bottom. The garment will be imported in infants’, boys’ and girls’ sizes. Your sample will be returned as requested. The applicable subheading for the bathrobe in infants’ sizes will be 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other: other: other. The rate of duty will be 16.3% ad valorem. The applicable subheading for the bathrobe in boys’ sizes will be 6107.92.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ . . . bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers: other: boys’. The rate of duty will be 15.5% ad valorem. The applicable subheading for the bathrobe in girls’ sizes will be 6108.92.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ . . . bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers: other: girls’. The rate of duty will be 16.3% ad valorem. The infants’ bathrobe falls within textile category designation 239. As a product of the Philippines, this merchandise is not subject to a visa requirement or quota restraints based upon international textile trade agreements. The boys’ and girls’ bathrobe falls within textile category designation 650. As products of the Philippines, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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 this ruling, please contact Field National Import Specialist Jerene Henry at (562) 624-9358 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Vera Adams Port Director Los Angeles-Long Beach Seaport