K82267 K8 Ruling Active

The tariff classification of girls’ sleepwear from Taiwan

Issued January 8, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.92.0040

Headings: 6108

Product description

Submitted style, T847501, manufactured from finely knitted fabric of 100% polyester, is a loosely-fitted, round-necked, sleeveless pullover, the armholes of which are oversized.

CBP rationale

The applicable subheading for the garment will be 6108.92.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…pajamas…and similar articles, knitted…, other, of man-made fibers, other, girls’.

Full text

NY K82267 January 8, 2004 CLA-2-61:RR:NC:TA:358 K82267 CATEGORY: Classification TARIFF NO.: 6108.92.0040 Kevin Maher C Air 181 south Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of girls’ sleepwear from Taiwan Dear Mr. Maher: In your letter dated January 5, 2004, written on behalf of The Children’s Place, you requested a classification ruling. Submitted style, T847501, manufactured from finely knitted fabric of 100% polyester, is a loosely-fitted, round-necked, sleeveless pullover, the armholes of which are oversized. You state that this garment will be marketed with hangtags indicating their intended use as sleepwear. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6108.92.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…pajamas…and similar articles, knitted…, other, of man-made fibers, other, girls’. The duty rate will be 16 percent ad valorem. The garment falls within textile category designation 650. Based upon international textile trade agreements products of Taiwan 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. Nightwear for children in sizes 0-14 is subject to the flammability standards of the Consumer Products Safety Commission, (CPSC). Please contact the CPSC regarding compliance. 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 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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