B85923 B8 Ruling Active

The tariff classification of a girl's beach robe from Malaysia.

Issued July 2, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.91.0040

Headings: 6108

Product description

The submitted sample, Style #32-13224 is a girl's 100% cotton knit beach robe. The garment extends below mid thigh, and features a hood, a partial front zipper opening, and short sleeves. The beach robe also has a front kangaroo pocket, and a hemmed flare bottom.

CBP rationale

The applicable subheading for the jumper, Style #G32-13224, will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' bathrobes, dressing gowns and similar articles, knitted, other, of cotton.

Full text

NY B85923 July 2, 1997 CLA-2-61:RR:NC:TA:3:358 B85923 CATEGORY: Classification TARIFF NO.: 6108.91.0040 Ms. Judy Piccirillo Toys "R" Us 461 From Road Paramus, NJ 07652 RE: The tariff classification of a girl's beach robe from Malaysia. Dear Ms. Piccirillo: In your letter dated May 21, 1997, you requested a tariff classification ruling. The submitted sample, Style #32-13224 is a girl's 100% cotton knit beach robe. The garment extends below mid thigh, and features a hood, a partial front zipper opening, and short sleeves. The beach robe also has a front kangaroo pocket, and a hemmed flare bottom. You state in your letter that the beach robe will be imported in girls' sizes 4-7. The applicable subheading for the jumper, Style #G32-13224, will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' bathrobes, dressing gowns and similar articles, knitted, other, of cotton. The rate of duty will be 8.8% ad valorem. The beach robe falls within textile category designation 350. Based upon textile trade agreements, products of Malaysia are presently subject 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

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