The tariff classification of a girls’ and infant’s pullovers from Vietnam.
Issued March 6, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6111.20.3000, 6110.20.2079
Product description
As requested, the samples will be returned to you. You have submitted two samples. Style 00223542 is a toddler’s pullover shirt constructed of knit fabric that is 100% cotton. The shirt features a square neckline with a woven horizontal inset at the front and back, shoulder straps, an empire waist and a hemmed bottom. It will be imported is sizes 2T-5T. The same style number will be imported in sizes 12, 18 and 24 months. The infant sized shirt will have a woven horizontal inset on the front of the garment. Otherwise, the garments are identical.
CBP rationale
The applicable subheading for the style 00223542 (toddler sizes) will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: women’s or girls’: other. The applicable subheading for style 00223542 (infant sizes) will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.
Full text
N023396 March 6, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079: 6111.20.3000 Ms. Allison Wires Target Global Trade Operations 7000 Target Parkway North NCD4-0456 Brooklyn Park, MN 55443 RE: The tariff classification of a girls’ and infant’s pullovers from Vietnam. Dear Ms. Wires: In your letter dated February 12, 2008, on behalf of Target Corporation, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style 00223542 is a toddler’s pullover shirt constructed of knit fabric that is 100% cotton. The shirt features a square neckline with a woven horizontal inset at the front and back, shoulder straps, an empire waist and a hemmed bottom. It will be imported is sizes 2T-5T. The same style number will be imported in sizes 12, 18 and 24 months. The infant sized shirt will have a woven horizontal inset on the front of the garment. Otherwise, the garments are identical. The applicable subheading for the style 00223542 (toddler sizes) will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: women’s or girls’: other. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for style 00223542 (infant sizes) will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.. The rate of duty will be 14.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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