C85031 C8 Ruling Active

The tariff classification of a girls' jumper from India.

Issued March 24, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6113.00.1012

Headings: 6113

Product description

The merchandise is a style 21520/0253/51 SLOPPY girls' jumper. It has a 100% Polyurethane shell that completely obscures an underlying knit fabric and the top of the jumper has a 100% woven cotton lining. The jumper is sewn together of pieces of fabric, has green and red contrasting stitching, a zipper front, and 2 front and 2 back pockets.

CBP rationale

The applicable subheading for the style 21520/0253/51 girls' jumper will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric.

Full text

NY C85031 March 24, 1998 CLA-2-61:RR:NC:3:353 C85031 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Desira Walker Olly's Import USA Inc. 344 Lathrop Avenue River Forest, IL 60305 RE: The tariff classification of a girls' jumper from India. Dear Ms. Walker: In your letter dated March 2, 1998 you requested a tariff classification ruling. The merchandise is a style 21520/0253/51 SLOPPY girls' jumper. It has a 100% Polyurethane shell that completely obscures an underlying knit fabric and the top of the jumper has a 100% woven cotton lining. The jumper is sewn together of pieces of fabric, has green and red contrasting stitching, a zipper front, and 2 front and 2 back pockets. The applicable subheading for the style 21520/0253/51 girls' jumper will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric...Other." The rate of duty will be 6.1% ad valorem. Merchandise classified 6113.00.1012 is not subject to quota or visa requirements. 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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