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J839272003-05-02New YorkClassification

The tariff classification of an outerwear jacket for toddler girls and infants from the Philippines

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 2026-05-02 · Updates monthly

Summary

The tariff classification of an outerwear jacket for toddler girls and infants from the Philippines

Ruling Text

NY J83927 May 2, 2003 CLA-2-61:RR:NC:TA:358 J83927 CATEGORY: Classification TARIFF NO.: 6102.30.2020; 6111.30.5040 Ron M. del Mundo Gymboree Corporation 700 Airport Blvd., Suite 200 Burlingame, CA 94010 RE: The tariff classification of an outerwear jacket for toddler girls and infants from the Philippines Dear Mr. del Mundo: In your letter dated April 28, 2003 you requested a classification ruling. Submitted style 1532-00506, manufactured from knitted fabric of 55% acrylic/45% cotton, is a fleece-lined garment, characterized by a full-front, zippered opening, by long sleeves, and by a hood. As you have requested, the sample garment is being returned. The applicable subheading for this garment in sizing for toddler girls will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…anoraks…windbreakers and similar articles, knitted…, other than those of heading 6104; and in sizing for infants will be 6111.30.5040, which provides for babies’ garments…, knitted…, of synthetic fibers, other, other, other. The duty rates will be 28.4 and 16.1 per cent ad valorem, respectively. In toddlers’ sizes this jacket falls within textile category designation 635, and in infants’ sizes within 239. 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 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division