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The tariff classification of a girls’ garment from Bangladesh.
Issued April 22, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N101676 (April 22, 2010)
Tariff classification
HTS codes: 6106.10.0030
Headings: 6106
Product description
As requested, the sample will be returned to you. The submitted sample, Style 3C7399 (sizes 2-4T) and Style 3C9399 (sizes 4-6X) is a girls’ shirt constructed from French terry cotton knit fabric. The short sleeve layering piece features a four button full frontal opening that fastens right over left, chest pockets with button flap closures and a banded bottom. You describe the garment as a “French Terry Knit Jacket”. The article is classifiable as a shirt and not as a jacket because it has insufficient jacket characteristics and will not be primarily used as outerwear.
CBP rationale
The applicable subheading for Styles 3C7399 and 3C9399 will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of cotton, girls’: other.
Full text
N101676 April 22, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6106.10.0030 Ms. Deborah Ayling Children’s Apparel Network 112 West 34th Street Suite 1220 New York, NY 10120 RE: The tariff classification of a girls’ garment from Bangladesh. Dear Ms. Ayling: In your letter dated April 14, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 3C7399 (sizes 2-4T) and Style 3C9399 (sizes 4-6X) is a girls’ shirt constructed from French terry cotton knit fabric. The short sleeve layering piece features a four button full frontal opening that fastens right over left, chest pockets with button flap closures and a banded bottom. You describe the garment as a “French Terry Knit Jacket”. The article is classifiable as a shirt and not as a jacket because it has insufficient jacket characteristics and will not be primarily used as outerwear. The applicable subheading for Styles 3C7399 and 3C9399 will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of cotton, girls’: other. The rate of duty will be 19.7 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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