E81322 E8 Ruling Active

The tariff classification of a girl’s sweatshirt and sweatpants from Thailand, China, and Indonesia

Issued May 20, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.62.2028, 6110.20.2045

Headings: 6104, 6110

Product description

The submitted samples, representing styles K309066 and K309084, are made of 80 percent cotton and 20 percent polyester knit fabric. The fabric is significantly napped on the inside. The sweatshirt features a round neckline with rib knit binding, long hemmed sleeves, a kangaroo pocket at the center waistline with a Kid Cool label sewn to the left side of the pocket, a round embroidered patch above the pocket, and a drawstring bottom. The rib knit binding, the sleeves, and the pocket are of contrasting color. The sweatpants feature an elasticized waistband with drawstring, long hemmed leg openings, and a patch pocket sewn to the left hip with a Kid Cool label on the left edge of the pocket. Style K309066 be will be imported in girls’ sizes, 0 to XX-small (2-3). Style K309084 will be imported in girls’ sizes, 0 to XX-small (2-3), X-small (4), small (6), medium (8), large (10) and X-large (12). The samples will be returned to you as requested.

CBP rationale

The applicable subheading for the sweatshirt will be 6110.20.2045, 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, sweatshirts, women’s or girls’. The applicable subheading for the sweatpants will be 6104.62.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches, and shorts, of cotton, other, trousers and breeches, girls’, other, other.

Full text

PD E81322 May 20, 1999 CLA-2-61:A:P:G34 CATEGORY: Classification TARIFF NO.: 6104.62.2028, 6110.20.2045 Jill Burns MSAS Global Logistics 10205 N.W. 19th Street Suite 101 Miami, FL 33172 RE: The tariff classification of a girl’s sweatshirt and sweatpants from Thailand, China, and Indonesia Dear Ms. Burns: In your letter dated May 4, 1999 you requested a tariff classification ruling for Kid Cool of North America, Inc. The submitted samples, representing styles K309066 and K309084, are made of 80 percent cotton and 20 percent polyester knit fabric. The fabric is significantly napped on the inside. The sweatshirt features a round neckline with rib knit binding, long hemmed sleeves, a kangaroo pocket at the center waistline with a Kid Cool label sewn to the left side of the pocket, a round embroidered patch above the pocket, and a drawstring bottom. The rib knit binding, the sleeves, and the pocket are of contrasting color. The sweatpants feature an elasticized waistband with drawstring, long hemmed leg openings, and a patch pocket sewn to the left hip with a Kid Cool label on the left edge of the pocket. Style K309066 be will be imported in girls’ sizes, 0 to XX-small (2-3). Style K309084 will be imported in girls’ sizes, 0 to XX-small (2-3), X-small (4), small (6), medium (8), large (10) and X-large (12). The samples will be returned to you as requested. The applicable subheading for the sweatshirt will be 6110.20.2045, 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, sweatshirts, women’s or girls’. The rate of duty will be 18.6 percent ad valorem. The applicable subheading for the sweatpants will be 6104.62.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches, and shorts, of cotton, other, trousers and breeches, girls’, other, other. The rate of duty will be 15.8 percent ad valorem. The sweatshirt falls within textile category designation 339. The sweatpants falls within textile category designation 348 Based upon international textile trade agreements, products of Thailand, China, and Indonesia 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, Robyn Dessaure Acting Port Director Atlanta, GA

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →