B88807 B8 Ruling Active

The tariff classification of a girl's sailor jacket, jumper and dress from China.

Issued September 30, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.44.4020, 6211.43.0066, 6202.92.2071

Headings: 6211, 6204, 6202

Product description

The submitted samples are described as follows: A girl's sailor jacket - A girl's woven jacket, no style # indicated, is constructed of 100% cotton fabric, and features a sailor collar, long sleeves, and a left chest slash pocket. The jacket also has a full front zipper and a hemmed bottom. Style 3010A - A girl's woven camisole style jumper. The garment is constructed of 55% rayon/45% polyester yarn dyed fabric, and features spaghetti straps, a square neckline, and a hemmed bottom. Style 3010 - A girl's woven sleeveless dress. The garment is constructed of 55% rayon/45% polyester fabric, and features a scoop neck and a hemmed bottom. Your letter did not indicate the size(s) in which the jacket, jumper, and dress will be imported. We assume, for the purposes of classification, that the garments will be imported in sizes 4-16.

CBP rationale

The applicable subheading for the jacket, will be 6202.92.2071, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets):of cotton, other, other, other, girls'. The applicable subheading for the dress, Style #3010, will be 6204.44.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's dresses, of artificial fibers, other, other, girls'. The applicable subheading for the jumper, Style #S3010A, will be 6211.43.0066, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear;other garments, women's or girls', of man-made fibers, jumpers, other.

Full text

NY B88807 September 30, 1997 CLA-2-62:RR:NC:TA:N3:358 B88807 CATEGORY: Classification TARIFF NO.: 6202.92.2071; 6204.44.4020; 6211.43.0066 Ms. Linda Murdock S&C Manufacturing 355 Brannan Street San Francisco, CA 94107 RE: The tariff classification of a girl's sailor jacket, jumper and dress from China. Dear Ms. Murdock: In your letter dated August 18, 1997, on behalf of your client Pleasant Company, you requested a tariff classification ruling. The submitted samples are described as follows: A girl's sailor jacket - A girl's woven jacket, no style # indicated, is constructed of 100% cotton fabric, and features a sailor collar, long sleeves, and a left chest slash pocket. The jacket also has a full front zipper and a hemmed bottom. Style 3010A - A girl's woven camisole style jumper. The garment is constructed of 55% rayon/45% polyester yarn dyed fabric, and features spaghetti straps, a square neckline, and a hemmed bottom. Style 3010 - A girl's woven sleeveless dress. The garment is constructed of 55% rayon/45% polyester fabric, and features a scoop neck and a hemmed bottom. Your letter did not indicate the size(s) in which the jacket, jumper, and dress will be imported. We assume, for the purposes of classification, that the garments will be imported in sizes 4-16. The applicable subheading for the jacket, will be 6202.92.2071, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets):of cotton, other, other, other, girls'. The rate of duty will be 9.3% ad valorem. The jacket falls within textile category designation 335. Based upon textile trade agreements, products of China are presently subject to quota restraints and visa requirements. The applicable subheading for the dress, Style #3010, will be 6204.44.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's dresses, of artificial fibers, other, other, girls'. The duty rate will be 16.7% ad valorem. The dress falls within textile category designation 636. Based upon international textile trade agreements, products of China are presently subject to quota restraints and visa requirements. The applicable subheading for the jumper, Style #S3010A, will be 6211.43.0066, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear;other garments, women's or girls', of man-made fibers, jumpers, other. The duty rate will be 16.75 ad valorem. The jumpers falls within textile category designation 659. Based upon international textile trade agreements, products of China 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, Robert B. Swierupski Director National Commodity Specialist Division

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