The tariff classification of girl’s apparel from the Philippines, Bangladesh, China and/or Honduras.
Issued January 23, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0037, 6108.21.0020
Product description
You have indicated the merchandise covered herein will be for sale to J.C. Penney’s. The provided samples will be returned as per your request. Style 8306 is a girl’s underwear camisole constructed of a knitted 95% cotton 5% spandex fabric. The garment features shelf bra support, adjustable elasticized shoulder straps, elasticized trim at the top of the garment, side seams, and a hemmed bottom. Style 8307 is a girl’s bikini panty constructed of a knitted 95% cotton 5% spandex fabric. The garment features an elasticized waistband and leg openings, and a lined crotch panel.
CBP rationale
The applicable subheading for Style 8306 will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton women’s or girls’: underwear. The applicable subheading for Style 8307 will be 6108.21.0020, HTS, which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Girls’.
Full text
NY K82231 January 23, 2004 CLA-2-61:RR:NC:TA:354 K82231 CATEGORY: Classification TARIFF NO.: 6108.21.0020; 6109.10.0037 Mr. Arash A. Raminfar Clearpoint International 2934 ½ Beverly Glen Cir #85 Bel Air, California 90077 RE: The tariff classification of girl’s apparel from the Philippines, Bangladesh, China and/or Honduras. Dear Mr. Raminar: In your letter dated December 28, 2004, you requested a classification ruling on behalf of importer of record, Douglas Creek, LLC. You have indicated the merchandise covered herein will be for sale to J.C. Penney’s. The provided samples will be returned as per your request. Style 8306 is a girl’s underwear camisole constructed of a knitted 95% cotton 5% spandex fabric. The garment features shelf bra support, adjustable elasticized shoulder straps, elasticized trim at the top of the garment, side seams, and a hemmed bottom. Style 8307 is a girl’s bikini panty constructed of a knitted 95% cotton 5% spandex fabric. The garment features an elasticized waistband and leg openings, and a lined crotch panel. The applicable subheading for Style 8306 will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton women’s or girls’: underwear. The duty rate will be 16.5 percent ad valorem. The applicable subheading for Style 8307 will be 6108.21.0020, HTS, which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Girls’. The duty rate will be 7.6 percent ad valorem. Both garments fall within textile category designation 352. Based upon international textile trade agreements products of Philippines, Bangladesh, and China are 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Brian Burtnik at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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