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The tariff classification of toddler garments from the Philippines.
Issued December 6, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N235798 (December 6, 2012)
Tariff classification
HTS codes: 6204.62.4066, 6206.30.3061
Product description
As requested, the sample will be returned to you. The submitted sample, Style 4243, is a toddler girl’s blouse and shorts set. The blouse is constructed from 60% cotton, 40% polyester printed woven fabric. The blouse features an A line silhouette with wide hemmed bottom, short cap sleeves, a round neckline, a smocked bodice with embroidery and applique work, an inverted pleat skirt-like lower body and a four button back opening that fastens right over left. The shorts are constructed from 60% cotton, 40% polyester yarn dyed gingham fabric. The capri style shorts feature a fabric covered elasticized waistband and ruffle fabric at the leg openings. Style 4243 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United State (HTSUS), requires that these textile garments of different headings be separately classified, thus preventing classification of this style as a set.
CBP rationale
The applicable subheading for Style 4243 (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 4243 (shorts) will be 6204.62.4066, 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: girls’ shorts: other.
Full text
N235798 December 6, 2012 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6206.30.3061; 6204.62.4066 Mr. Jeffrey Stone Renzo Company P.O. Box 39 Franklin Park, IL 60131 RE: The tariff classification of toddler garments from the Philippines. Dear Mr. Stone: In your letter dated November 16, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4243, is a toddler girl’s blouse and shorts set. The blouse is constructed from 60% cotton, 40% polyester printed woven fabric. The blouse features an A line silhouette with wide hemmed bottom, short cap sleeves, a round neckline, a smocked bodice with embroidery and applique work, an inverted pleat skirt-like lower body and a four button back opening that fastens right over left. The shorts are constructed from 60% cotton, 40% polyester yarn dyed gingham fabric. The capri style shorts feature a fabric covered elasticized waistband and ruffle fabric at the leg openings. Style 4243 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United State (HTSUS), requires that these textile garments of different headings be separately classified, thus preventing classification of this style as a set. The applicable subheading for Style 4243 (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 4243 (shorts) will be 6204.62.4066, 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: girls’ shorts: other. The rate of duty will be 16.6 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, Thomas J. Russo Director National Commodity Specialist Division
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The tariff classification of toddler garments from the Philippines.
The tariff classification of toddler garments from the Philippines.
The tariff classification of toddler garments from the Philippines.
The tariff classification of toddler garments from the Philippines.
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