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The tariff classification of toddler boy’s and girl’s shirts from Peru.
Issued November 19, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N133138 (November 19, 2010)
Tariff classification
HTS codes: 6106.10.0030, 6105.10.0030
Product description
As requested, the samples will be returned to you. You have submitted two samples. Style 6348 is a toddler boy’s shirt. The shirt is constructed from knit fabric that is 100% cotton. The shirt features short sleeves, a pointed collar, a left over right two snap placket opening at the back of the neckline and a hemmed bottom. Style 6318 is a toddler girl’s shirt. The shirt is constructed from knit fabric that is 100% cotton. The shirt features long sleeves with elasticized cuffs, a round collar with scalloped edging, a right over left two snap placket opening at the back of the neckline and a hemmed bottom.
CBP rationale
The applicable subheading for Style 6348 will be 6105.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, knitted or crocheted: of cotton, boys’: other. The applicable subheading for Style 6318 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
N133138 November 19, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6105.10.0030; 6106.10.0030 Mr. Jeffrey Stone Renzo Company P.O. Box 39 Franklin Park, IL 60131 RE: The tariff classification of toddler boy’s and girl’s shirts from Peru. Dear Mr. Stone: In your letter dated, November 9, 2010, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style 6348 is a toddler boy’s shirt. The shirt is constructed from knit fabric that is 100% cotton. The shirt features short sleeves, a pointed collar, a left over right two snap placket opening at the back of the neckline and a hemmed bottom. Style 6318 is a toddler girl’s shirt. The shirt is constructed from knit fabric that is 100% cotton. The shirt features long sleeves with elasticized cuffs, a round collar with scalloped edging, a right over left two snap placket opening at the back of the neckline and a hemmed bottom. The applicable subheading for Style 6348 will be 6105.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, knitted or crocheted: of cotton, boys’: other. The rate of duty will be 19.7 percent ad valorem. The applicable subheading for Style 6318 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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