The tariff classification of boys’ outerwear from Taiwan
Issued January 12, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6101.20.0020
Headings: 6101
Product description
Submitted style A120%430/A120%491, manufactured from tightly knitted fabric of 53% cotton/47% polyester, is an unlined garment, characterized by rib-knitted cuffs of long sleeves, by a rib-knitted waistband, by an open pocket at the lower portion of each of the fronts, and by a full-front, zippered opening that extends into the rib-knitted, high neckline. As you have requested, the sample garment is being returned.
CBP rationale
The applicable subheading for this style will be 6101.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…anoraks…windbreakers and similar articles, knitted…, other than those of heading 6103, of cotton, boys’.
Full text
NY L81711 January 12, 2005 CLA-2-61:RR:NC:TA:358 L81711 CATEGORY: Classification TARIFF NO.: 6101.20.0020 R.H. Meighan Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of boys’ outerwear from Taiwan Dear R.H. Meighan: In your letter dated January 4, 2005 you requested a classification ruling. Submitted style A120%430/A120%491, manufactured from tightly knitted fabric of 53% cotton/47% polyester, is an unlined garment, characterized by rib-knitted cuffs of long sleeves, by a rib-knitted waistband, by an open pocket at the lower portion of each of the fronts, and by a full-front, zippered opening that extends into the rib-knitted, high neckline. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6101.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…anoraks…windbreakers and similar articles, knitted…, other than those of heading 6103, of cotton, boys’. The duty rate will be 15.9 percent ad valorem. The garment falls within textile category designation 334. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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
More rulings on the same tariff codes
The tariff classification of children’s and men’s knit jackets from China.
The tariff classification of a boy’s jacket from China.
The tariff classification of a boys’ knit jacket from China.
The tariff classification of a boy’s jacket from Bulgaria.
The tariff classification of a boy’s jacket from China.
The tariff classification of boy’s and infant’s wearing apparel from China.
The tariff classification of children’s jackets from China.
The tariff classification of boys’ jackets from Bangladesh.
The tariff classification of boys’ jackets from China.
The tariff classification of a boy’s jacket from Nicaragua or Vietnam.
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 →