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The tariff classification of toddler and infant garments from the Philippines.
Issued May 26, 2011 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N164183 (May 26, 2011)
Tariff classification
HTS codes: 6111.20.6030, 6209.20.5045, 6110.20.2079, 6206.30.3061, 6204.62.4031
Product description
As requested, the sample will be returned to you. The submitted sample, Style 4140 is a toddler girl’s pullover, blouse and pants set. The pullover is constructed from 100% cotton finely knit fabric. The pullover measures over 9 stitches per two centimeters measured in the direction the fabric is formed. The pullover features a round rib-knit neckline, long sleeves and a hemmed bottom. The blouse is constructed from 60% cotton, 40% polyester woven fabric. The sleeveless swing style A-line silhouette blouse features an opening on each shoulder fastened with one button closures, a sewn-on front appliqué with a small bow and a wide hemmed bottom. The pants are constructed from 100% cotton woven corduroy fabric. The pants feature an elasticized waistband, a sewn on 1/8 inch wide appliqué strip with a self-fabric bow and hemmed bottoms. Style 4140 (toddler sizes) consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that these textile garments of different headings be separately classified, thus preventing classification of this style as a set. You also requested classification for Style 3140. It is the same as Style 4140, except it is sized for infants sizes 12, 18 and 24 months.
CBP rationale
The applicable subheading for Style 4140 (toddler pullover) 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: other: women’s or girls’: other. The applicable subheading for Style 4140 (toddler blouse) will be 6206.30.3061, HTSUS, which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other, other: other: girls’: other. The applicable subheading for Style 4140 (toddler pants) will be 6204.62.4031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: other, other: girls’ trousers and breeches: corduroy: other. The applicable subheading for Style 3140 (infant blouse and pants) will be 6209.20.5045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: other, other: imported as parts of sets. The applicable subheading for Style 3140 (infant pullover) will be 6111.20.6030, HTSUS, which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: imported as parts of sets.
Full text
N164183 May 26, 2011 CLA-2-62 OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079: 6206.30.3061; 6204.62.4031; 6209.20.5045; 6111.20.6030 Mr. Jeffrey Stone Renzo Company P.O. Box 39 Franklin Park, IL 60131 RE: The tariff classification of toddler and infant garments from the Philippines. Dear Mr. Stone: In your letter dated April 27, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4140 is a toddler girl’s pullover, blouse and pants set. The pullover is constructed from 100% cotton finely knit fabric. The pullover measures over 9 stitches per two centimeters measured in the direction the fabric is formed. The pullover features a round rib-knit neckline, long sleeves and a hemmed bottom. The blouse is constructed from 60% cotton, 40% polyester woven fabric. The sleeveless swing style A-line silhouette blouse features an opening on each shoulder fastened with one button closures, a sewn-on front appliqué with a small bow and a wide hemmed bottom. The pants are constructed from 100% cotton woven corduroy fabric. The pants feature an elasticized waistband, a sewn on 1/8 inch wide appliqué strip with a self-fabric bow and hemmed bottoms. Style 4140 (toddler sizes) consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that these textile garments of different headings be separately classified, thus preventing classification of this style as a set. You also requested classification for Style 3140. It is the same as Style 4140, except it is sized for infants sizes 12, 18 and 24 months. The applicable subheading for Style 4140 (toddler pullover) 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: other: women’s or girls’: other. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for Style 4140 (toddler blouse) will be 6206.30.3061, HTSUS, which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other, other: other: girls’: other. The rate of duty will be 15.4 percent ad valorem. The applicable subheading for Style 4140 (toddler pants) will be 6204.62.4031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: other, other: girls’ trousers and breeches: corduroy: other. The rate of duty will be 16.6 percent ad valorem. The applicable subheading for Style 3140 (infant blouse and pants) will be 6209.20.5045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: other, other: imported as parts of sets. The rate of duty will be 9.3 percent ad valorem. The applicable subheading for Style 3140 (infant pullover) will be 6111.20.6030, HTSUS, which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: imported as parts of sets. The rate of duty will be 8.1 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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