G82985 G8 Ruling Active

The tariff classification of an overlay short set for toddlers’ wear from Lesotho

Issued October 6, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6106.10.0030, 6104.62.2060, 6211.43.0091

Headings: 6104, 6211, 6106

Product description

Submitted style 3508 consists of a pair of shorts, a pullover shirt, and a sheer garment, which cannot be worn alone, but is intended to be worn on top of the other two garments of the style. This sheer garment, manufactured from woven fabric of 100% polyester, resembling a pinafore dress, is sleeveless. The other two garments of the style are manufactured from finely knitted fabric of 60% cotton/40% polyester. The pair of shorts is long-legged and elasticized around the waist. The shirt is short-sleeved, and buttons together at the upper back, below the round neckline.

CBP rationale

The applicable subheading for the shorts will be 6104.62.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…shorts…, of cotton, other, shorts, girls’, other; for the shirt will be 6106.

Full text

NY G82985 October 6, 2000 CLA-2-61; 62:RR:NC:TA:358 G82985 CATEGORY: Classification TARIFF NO.: 6104.62.2060; 6106.10.0030; 6211.43.0091 Evelyn Milling K Mart Corporation 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of an overlay short set for toddlers’ wear from Lesotho Dear Ms. Milling: In your letter dated September 29, 2000 you requested a classification ruling. Submitted style 3508 consists of a pair of shorts, a pullover shirt, and a sheer garment, which cannot be worn alone, but is intended to be worn on top of the other two garments of the style. This sheer garment, manufactured from woven fabric of 100% polyester, resembling a pinafore dress, is sleeveless. The other two garments of the style are manufactured from finely knitted fabric of 60% cotton/40% polyester. The pair of shorts is long-legged and elasticized around the waist. The shirt is short-sleeved, and buttons together at the upper back, below the round neckline. The applicable subheading for the shorts will be 6104.62.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…shorts…, of cotton, other, shorts, girls’, other; for the shirt will be 6106.10.0030, which provides for…girls’ blouses and shirts, knitted…, of cotton, girls’, other; and for the jumper-like garment will be 6211.43.0091, which provides for other garments, of man-made fibers, other. The duty rates will be 15.6, 20.2, and 16.4 per cent ad valorem, respectively. The garments likewise fall respectively within textile category designations 348, 339, and 659. Based upon international textile trade agreements products of Lesotho may be subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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 →