The tariff classification of a boy's swimwear coverup from Malaysia.
Issued July 19, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6107.91.0090
Headings: 6107
Product description
The submitted sample, Style #775-2, is a boy's 80% cotton , 20% polyester terry swimwear coverup. The garment is knit and features a self fabric hood, long sleeves with elasticized bottoms, and a full front opening with zipper closure. The coverup also has two front slash pockets above the waist and a hemmed bottom with side slits.
CBP rationale
The applicable subheading for the coverup, Style #775-2, will be 6107.91.10090, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, other, of cotton, other, boy's.
Full text
NY A83705 JULY 19, 1996 CLA-2-62:RR:NC:WA:5:358 A83705 CATEGORY: Classification TARIFF NO.: 6107.91.0090 Ms. Rebecca Cheung Federated Product Development 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a boy's swimwear coverup from Malaysia. Dear Ms. Cheung: In your letter dated June 4, 1996, you requested a tariff classification ruling. The submitted sample, Style #775-2, is a boy's 80% cotton , 20% polyester terry swimwear coverup. The garment is knit and features a self fabric hood, long sleeves with elasticized bottoms, and a full front opening with zipper closure. The coverup also has two front slash pockets above the waist and a hemmed bottom with side slits. You state that the coverup will be imported in toddler boys' sizes 2-4T. We are returning your sample as you requested. The applicable subheading for the coverup, Style #775-2, will be 6107.91.10090, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, other, of cotton, other, boy's. The rate of duty will be 9.2% ad valorem. The coverup falls within textile category designation 350. Based upon textile trade agreements, products of Malaysia are presently subject to quota restraints and visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-466-5865. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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