The tariff classification of a girl's jumper and dresses from Hong Kong.
Issued November 12, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6211.42.0060, 6204.42.3060, 6204.43.3040
Product description
The submitted samples are described as follows: Style #TA-08 - A girl's blue denim jumper, constructed of 100% cotton fibers. The garment is woven and features a scoop neckline in front, a three ring drawstring closure beginning at the neck, a high back neckline, and a zipper closure extending below the waist. The garment also has shoulder straps measuring 1 1/4 inches in width, oversize armholes, a small front patch pocket, and a hemmed bottom. Style #TA-03 - A girl's black sleeveless denim dress, constructed of 100% cotton fibers. The garment is woven and features a scoop neckline, a rear zipper closure to the waist, two rear patch pockets, and a hemmed bottom. Style #TA-10 - A girl's black sleeveless denim dress, constructed of 100% cotton fibers. The garment is woven and features a square neckline, a nine button front closure, two rear patch pockets, and a hemmed bottom. Style #TA-01A - A girl's blue sleeveless denim dress, constructed of 100% cotton fibers. The garment is woven and features a scoop neckline, an eight button rear closure, two front slash pockets, and a hemmed bottom. In a telephone conversation with you on November 6th,
CBP rationale
The applicable subheading for the jumper, Style #TA-08, will be 6211.42.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski- suits and swimwear; other garments, other garments, women's or girls', of cotton, jumpers. The applicable subheading for the dresses, Style #'s TA-03, and TA-10, will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses, of cotton, other, other, other, girls'. The applicable subheading for the dress, Style #TA-01A, will be 6204.42.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses, of cotton, other, other, with two or more colors in the warp and/or the filling, girls'.
Full text
NY A88708 NOVEMBER 12, 1996 CLA-2-62:RR:NC:WA:3:358 A88708 CATEGORY: Classification TARIFF NO.: 6204.43.3040; 6204.42.3060; 6211.42.0060 Ms. Terri Delahanty Alto Customhouse Brokers, Inc. 145-03 156th Street Jamaica, New York 11434 RE: The tariff classification of a girl's jumper and dresses from Hong Kong. Dear Ms. Delahanty: In your letter dated October 17, 1996, on behalf of your client American Public Co., you requested a tariff classification ruling. The submitted samples are described as follows: Style #TA-08 - A girl's blue denim jumper, constructed of 100% cotton fibers. The garment is woven and features a scoop neckline in front, a three ring drawstring closure beginning at the neck, a high back neckline, and a zipper closure extending below the waist. The garment also has shoulder straps measuring 1 1/4 inches in width, oversize armholes, a small front patch pocket, and a hemmed bottom. Style #TA-03 - A girl's black sleeveless denim dress, constructed of 100% cotton fibers. The garment is woven and features a scoop neckline, a rear zipper closure to the waist, two rear patch pockets, and a hemmed bottom. Style #TA-10 - A girl's black sleeveless denim dress, constructed of 100% cotton fibers. The garment is woven and features a square neckline, a nine button front closure, two rear patch pockets, and a hemmed bottom. Style #TA-01A - A girl's blue sleeveless denim dress, constructed of 100% cotton fibers. The garment is woven and features a scoop neckline, an eight button rear closure, two front slash pockets, and a hemmed bottom. In a telephone conversation with you on November 6th, you stated that the garments will be imported in girls' sizes small, medium and large. We are returning your sample as you requested. The applicable subheading for the jumper, Style #TA-08, will be 6211.42.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski- suits and swimwear; other garments, other garments, women's or girls', of cotton, jumpers. The rate of duty will be 8.5% ad valorem. The jumper falls within textile category designation 359. Based upon textile trade agreements, products of the Hong Kong are presently subject to quota restraints and visa requirements. The applicable subheading for the dresses, Style #'s TA-03, and TA-10, will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses, of cotton, other, other, other, girls'. The rate of duty will be 11.8% ad valorem. The dresses fall within textile category designation 336. Based upon textile trade agreements, products of the Hong Kong are presently subject to quota restraints and visa requirements. The applicable subheading for the dress, Style #TA-01A, will be 6204.42.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses, of cotton, other, other, with two or more colors in the warp and/or the filling, girls'. The rate of duty will be 11.8% ad valorem. The dress falls within textile category designation 336. Based upon textile trade agreements, products of the Hong Kong 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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