The tariff classification of girls’ knit garments from China
Issued December 24, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6108.91.0040, 6108.31.0020
Headings: 6108
Product description
The submitted samples consist of a pullover and pair of shorts that are intended to be worn together and put up for sale as a retail set. The pullover will be imported as style SD9935A and the shorts will be imported as style SD9935B. Both garments are constructed from 100% cotton interlock knit fabric. The pullover features a round neckline with knit capping and a satin bow at the front center, short sleeves with lettuce edging, and a hemmed bottom. The shorts feature a fully elasticized waistband and lettuce edging at the leg openings. Although no size range was indicated in your letter, the submitted samples are girls’ size medium. Your samples will be returned as requested.
CBP rationale
The applicable subheading for the pullover and shorts, if imported together in the same shipment, will be 6108.31.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightdresses and pajamas: of cotton: girls’. The applicable subheading for the pullover, if imported separately in a different shipment, will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: other: girls’. The applicable subheading for the shorts, if imported separately in a different shipment, will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: other: girls’.
Full text
PD D85407 December 24, 1998 CLA-2-61:LA:S:T:1:2:G04 D85407 CATEGORY: Classification TARIFF NO.: 6108.31.0020; 6108.91.0040 Mr. Johnny Lee BJ Customs Brokerage Co., Inc. P. O. Box 91034 Los Angeles, CA 90009-1034 RE: The tariff classification of girls’ knit garments from China Dear Mr. Lee: In your letter dated November 30, 1998, on behalf of 9TZ Inc., you requested a tariff classification ruling. The submitted samples consist of a pullover and pair of shorts that are intended to be worn together and put up for sale as a retail set. The pullover will be imported as style SD9935A and the shorts will be imported as style SD9935B. Both garments are constructed from 100% cotton interlock knit fabric. The pullover features a round neckline with knit capping and a satin bow at the front center, short sleeves with lettuce edging, and a hemmed bottom. The shorts feature a fully elasticized waistband and lettuce edging at the leg openings. Although no size range was indicated in your letter, the submitted samples are girls’ size medium. Your samples will be returned as requested. The applicable subheading for the pullover and shorts, if imported together in the same shipment, will be 6108.31.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightdresses and pajamas: of cotton: girls’. The rate of duty will be 8.8% ad valorem. The applicable subheading for the pullover, if imported separately in a different shipment, will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: other: girls’. The rate of duty will be 8.8% ad valorem. The applicable subheading for the shorts, if imported separately in a different shipment, will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: other: girls’. The rate of duty will be 8.8% ad valorem. If the pullover and shorts are imported together in the same shipment, they will fall within textile category designation 351. If the pullover is imported separately in a different shipment, it will fall within textile category designation 350. If the shorts are imported separately in a different shipment, they will fall within textile category designation 350. As products of China, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. 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. Children's pajamas, sizes 0 to 14, are subject to the Consumer Product Safety Commission (CPSC) standards governing the flammability of children's sleepwear. Please contact the CPSC to determine the status of this merchandise for compliance purposes. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of CPSC standards. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport
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