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L87848 L8 Ruling Active

The tariff classification of a coverup dress for girls’ wear from Mexico

Issued October 3, 2005 by U.S. Customs and Border Protection.

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L8 L87848 (October 3, 2005)

Tariff classification

HTS codes: 6108.92.0040

Headings: 6108

Product description

Submitted style D-45130CS, manufactured from knitted terry of 55% polyester/45% cotton, is a hooded, pullover garment, additionally characterized by oversized armholes and by a large pocket across the center of the lower front.

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’…bathrobes, dressing gowns and similar articles, knitted…, other, of man-made fibers, other, girls’.

Full text

NY L87848 October 3, 2005 CLA-2-61:RR:NC:TA:358 L87848 CATEGORY: Classification TARIFF NO.: 6108.92.0040 Sara Gradilla R.L. Jones P.O. Box 488 San Luis, AZ 85349 RE: The tariff classification of a coverup dress for girls’ wear from Mexico Dear Ms. Gradilla: In your letter dated September 23, 2005, written on behalf of Apparel Ventures, you requested a classification ruling. Submitted style D-45130CS, manufactured from knitted terry of 55% polyester/45% cotton, is a hooded, pullover garment, additionally characterized by oversized armholes and by a large pocket across the center of the lower front. The applicable subheading for the garment will be 6108.92.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…bathrobes, dressing gowns and similar articles, knitted…, other, of man-made fibers, other, girls’. The duty rate will be 16 percent ad valorem. This garment falls within textile category designation 650. 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

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