L88748 L8 Ruling Active

The tariff classification of girls’ outerwear from Taiwan

Issued November 22, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.92.2071

Headings: 6202

Product description

Submitted styles GL16116 and GL16115, manufactured, respectively, from canvas of 100% cotton and from denim of 98% cotton/2% spandex, are unlined garments, characterized by a full-front, snapped opening, by a shirt-type collar, by long sleeves, the cuffs of which snap together, by an adjustable, snapped, textile tab at each side of the waistband, and by chest pockets. As you have requested, the sample garments are being returned.

CBP rationale

The applicable subheading for both styles will be 6202.92.2071, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…windbreakers and similar articles…other than those of heading 6204…of cotton, other, other, other, other, girls’.

Full text

NY L88748 November 22, 2005 CLA-2-62:RR:NC:TA:358 L88748 CATEGORY: Classification TARIFF NO.: 6202.92.2071 Ruth Hayd Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of girls’ outerwear from Taiwan Dear Ms. Hayd: In your letter dated November 8, 2005 you requested a classification ruling. Submitted styles GL16116 and GL16115, manufactured, respectively, from canvas of 100% cotton and from denim of 98% cotton/2% spandex, are unlined garments, characterized by a full-front, snapped opening, by a shirt-type collar, by long sleeves, the cuffs of which snap together, by an adjustable, snapped, textile tab at each side of the waistband, and by chest pockets. As you have requested, the sample garments are being returned. The applicable subheading for both styles will be 6202.92.2071, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…windbreakers and similar articles…other than those of heading 6204…of cotton, other, other, other, other, girls’. The duty rate will be 8.9 percent ad valorem. Both styles fall within textile category designation 335. 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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