CBP Ruling N101679 — The tariff classification of a girls’ garment from Bangladesh.

Tariff classification

Headings: 6206

Product description

As requested, the sample will be returned to you. The submitted sample, Style 3C7204 (sizes 2-4T) and Style 3C9204 (sizes 4-6X) is a girls’ blue denim cotton short sleeve shirt. The garment consists of a front and back yoke beneath which are sewn vertically seven panels, three in the back and four in the front. The garment features a full frontal opening that fastens right over left and is secured by four buttons, a shirt collar, two chest pockets with fabric flaps and button closures and a banded bottom. You have proposed classification as an “other” jacket in tariff provision 6211.42.0075. This is not possible because the item is designed for use alone as a shirt or as an additional layer piece worn over, for instance, a tee shirt. The item will not be primarily used as a jacket.

CBP rationale

The applicable subheading for Styles 3C7204 and 3C9204 will be 6206.30.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts: of cotton: other: other, other: with two or more colors in the warp and/or filling: girls’: other.

Full text

N101679 April 22, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6206.30.3031 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 3C7204 (sizes 2-4T) and Style 3C9204 (sizes 4-6X) is a girls’ blue denim cotton short sleeve shirt. The garment consists of a front and back yoke beneath which are sewn vertically seven panels, three in the back and four in the front. The garment features a full frontal opening that fastens right over left and is secured by four buttons, a shirt collar, two chest pockets with fabric flaps and button closures and a banded bottom. You have proposed classification as an “other” jacket in tariff provision 6211.42.0075. This is not possible because the item is designed for use alone as a shirt or as an additional layer piece worn over, for instance, a tee shirt. The item will not be primarily used as a jacket. The applicable subheading for Styles 3C7204 and 3C9204 will be 6206.30.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts: of cotton: other: other, other: with two or more colors in the warp and/or filling: girls’: other. The rate of duty will be 15.4 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

View original on CBP CROSS →