E82333 E8 Ruling Active

The tariff classification of an infant's, toddler girl’s and girl’s coverup from Thailand.

Issued June 15, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.91.0040, 6111.20.6040

Headings: 6111, 6108

Product description

The submitted sample, Style #S1004, is a child’s coverup. The garment is constructed of 80% cotton/20 polyester terry knit fabric and features a hood with two pieces of fabric stitched to the top, resembling ears, short sleeves and an embroidered picture of “Pooh” on the front panel. The coverup also has a full front opening with a three button closure and a flair hemmed bottom.

CBP rationale

The applicable subheading for the infant’s coverup, Style #S1004 will be 6111.20.6040, Harmonized Tariff Schedule of the United States (HTSUS) which provides for babies' garments and clothing accessories, knitted or crocheted: of cotton, other, other. The applicable subheading for the toddler’s and girl’s coverup, Style #S1004 will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTSUS) which provides for women’s or girls’ pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted, other, other, girls’.

Full text

NY E82333 June 15, 1999 CLA-2-61:RR:NC:TA:N3:358 E82333 CATEGORY: Classification TARIFF NO.: 6111.20.6040; 6108.91.0040 Ms. Nancy Radovich K&R Sportswear 350 Fifth Avenue, Suite 1701 New York, NY 10018 RE: The tariff classification of an infant's, toddler girl’s and girl’s coverup from Thailand. Dear Ms. Radovich: In your letter dated May 13, 1999, you requested a tariff classification ruling. The submitted sample, Style #S1004, is a child’s coverup. The garment is constructed of 80% cotton/20 polyester terry knit fabric and features a hood with two pieces of fabric stitched to the top, resembling ears, short sleeves and an embroidered picture of “Pooh” on the front panel. The coverup also has a full front opening with a three button closure and a flair hemmed bottom. You state in your letter that the garment will be imported in infants’ sizes 12 months, 18 months, and 24 months, toddler girls’ sizes 2T, 3T, and 4T, and girls’ sizes 4, 5, 6, and 6X. We are returning your sample as you requested. The applicable subheading for the infant’s coverup, Style #S1004 will be 6111.20.6040, Harmonized Tariff Schedule of the United States (HTSUS) which provides for babies' garments and clothing accessories, knitted or crocheted: of cotton, other, other. The duty rate will be 8.4% ad valorem. The coverup falls within textile category designation 239. Based upon textile trade agreements, products of Thailand are presently subject to visa requirements. The applicable subheading for the toddler’s and girl’s coverup, Style #S1004 will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTSUS) which provides for women’s or girls’ pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted, other, other, girls’. The duty rate will be 8.8% ad valorem. The coverup falls within textile category designation 350. Based upon textile trade agreements, products of Thailand are presently subject quota restraints and visa requirements. 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. Since 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. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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