C89278 C8 Ruling Active

The tariff classification of a Girls' Jumper with Pullover(Apron Dress)from the Philippines

Issued June 26, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055, 6211.42.0060

Headings: 6211, 6110

Product description

The sewn in at the shoulder mock top is not of a permanent nature. The Knit Pointelle Pullover is constructed from 65% polyester/35% cotton fabric. The short sleeved pullover features a small ribbon bow just below the round neckline, edging at the neckline and sleeve openings, and a straight bottom hem. The 100% Cotton Woven Dyed Seersucker Jumper features an oval neckline. Each side of the dress is open from the shoulder strap to the hip. Ties on each side of the openings form bows which secure the garment and give the jumper a pinafore effect. The size range for the Apron Dress is 4-6X.

CBP rationale

The applicable subheading for the Girls' Knit Pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women's or girls'. The rate of duty will be 33.3%. The applicable subheading for the Girls' Apron Dress 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.

Full text

PD C89278 June 26, 1998 CLA-2-PD:TC:MEF:G28 C89278 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6211.42.0060 Mr. William A. Vollmerhausen Supervisor, Customs Compliance Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, Michigan 48084-3163 RE: The tariff classification of a Girls' Jumper with Pullover(Apron Dress)from the Philippines Dear Mr. Vollmerhausen: In your letter dated June 17, 1998, you requested a tariff classification ruling for a Girls' Apron Dress. The sample submitted, Style Number 1506, consists of two garments: a girls' knit pullover and a girls' woven jumper. The sewn in at the shoulder mock top is not of a permanent nature. The Knit Pointelle Pullover is constructed from 65% polyester/35% cotton fabric. The short sleeved pullover features a small ribbon bow just below the round neckline, edging at the neckline and sleeve openings, and a straight bottom hem. The 100% Cotton Woven Dyed Seersucker Jumper features an oval neckline. Each side of the dress is open from the shoulder strap to the hip. Ties on each side of the openings form bows which secure the garment and give the jumper a pinafore effect. The size range for the Apron Dress is 4-6X. The applicable subheading for the Girls' Knit Pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women's or girls'. The rate of duty will be 33.3%. The applicable subheading for the Girls' Apron Dress 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 8.4%. Girls' Polyester/Cotton Knit Tops fall within Textile Category designation 639. Girls' Cotton Woven Jumpers fall within Textile Category Number 359. 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, Carole E. Graves Port Director, Port of Baltimore

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