C85254 C8 Ruling Active

The tariff classification of girls' garments from the Philippines

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

Tariff classification

HTS codes: 6211.43.0066, 6110.20.2075

Headings: 6211, 6110

Product description

The tariff classification of girls' garments from the Philippines

CBP rationale

The applicable subheading for the pullover will be, 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other, other, women's or girls. The applicable subheading for the jumper will be, 6211.43.0066 Harmonized Tariff Schedule of the United States (HTS), which provides for track suits.

Full text

PD C85254 March 24, 1998 CLA-2-61:A:G01 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6211.43.0066 Ms. Judy Miller Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-4318 RE: The tariff classification of girls' garments from the Philippines Dear Ms. Miller: In your letter dated March 16, 1998 you requested a tariff classification ruling. The submitted sample, style NW608ss, consists of a girl's 60 percent cotton 40 percent polyester finely knit pullover and a 65 percent polyester 35 percent rayon yarn dyed woven jumper. The pullover has a mock turtle neck, short hemmed sleeves, and a hemmed bottom. The jumper has a scoop neck, oversize armholes, a partial back opening with zipper closure, a partial simulated belt in the front, a simulated front skirt opening with three non functional buttons, and a hemmed bottom. Style NW608ss will be imported in sizes 7 to 16. The applicable subheading for the pullover will be, 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other, other, women's or girls. The rate of duty will be 19 percent ad valorem. The applicable subheading for the jumper will be, 6211.43.0066 Harmonized Tariff Schedule of the United States (HTS), which provides for track suits...other garments women's or girls', of man-made fibers, jumpers, other. The rate of duty will be 16.6 percent ad valorem. As requested, your sample will be returned. The pullover falls within textile category designation 339. The jumper falls within textile category designation 659. Based upon international textile trade agreements, products of the Philippines are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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. Sincerely, John J. Deegan Port Director Atlanta, GA

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