H81378 H8 Ruling Active

The tariff classification of Babies’ 100% Cotton Knit Leggings from Hong Kong

Issued June 14, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6111.20.5000

Headings: 6111

Product description

This garment is wide at the top and conforms to the leg. The striped pant has rib knit at the waist and leg openings.

CBP rationale

The applicable subheading for the Babies’ 100% Cotton Knit Legging will be 6111.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Trousers, breeches and shorts, except those imported as parts of sets.

Full text

PD H81378 June 14, 2001 APP-6-2-61 -TO:TT MEF G28 CATEGORY: Classification TARIFF NO.: 6111.20.5000 Ms. Sheri L. Breit Attorney in Fact Steven Buscemi Customs Brokerage 317 S. Isis Avenue Suite 201 Inglewood, California 90301 RE: The tariff classification of Babies’ 100% Cotton Knit Leggings from Hong Kong Dear Ms. Breit: In your letter dated May 17, 2001, you requested a tariff classification ruling on behalf of Baby LuLu, Inc., 7210 Dominion Circle, Commerce, California 90040. The sample submitted, Style 765, is a Babies’ Striped 100% Cotton Knit Legging. This garment is wide at the top and conforms to the leg. The striped pant has rib knit at the waist and leg openings. You state the legging will be imported in Babies’ size range 0-23 months. The applicable subheading for the Babies’ 100% Cotton Knit Legging will be 6111.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Trousers, breeches and shorts, except those imported as parts of sets. The rate of duty will be 15.4%. 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, Charles P. Bartoldus Port Director Port of Baltimore

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