The tariff classification of infant’s and girl’s apparel from Thailand.
Issued June 13, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6111.20.6030, 6111.20.4000, 6104.42.0020
Product description
As requested, the samples will be returned to you. You have submitted two samples. Style PPK 64961 is a girl’s toddler size 3T dress. The empire bodice of the dress and three horizontal panels are constructed of 95 % cotton, 5% spandex jersey knit fabric. The garment features a self-cap round neckline, cap short sleeves, three ruffle knit polyester tulle layers sewn into the horizontal dress panels and a hemmed bottom. The item will be imported in sizes 2T-4T, Style PPK 88209 is an infant’s size 12-18 months dress and panty/diaper cover set. The empire bodice of the dress and three horizontal panels are constructed of 95 % cotton, 5% spandex jersey knit fabric. The garment features a self-cap round neckline with a side opening secured with a one snap closure, cap short sleeves, three ruffle knit polyester tulle layers sewn into the horizontal dress panels and a hemmed bottom. The diaper cover has an elasticized waistband and elasticized fabric at the leg openings. This style will be imported in sizes 0-24 months,
CBP rationale
The applicable subheading for Style PPK 64961 (toddler sizes) will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit type jackets, blazers, dresses … knitted or crocheted: dresses: of cotton, girl’s. The applicable subheading for Style PPK 88209 (infant’s size) dress will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: knitted or crocheted: of cotton: dresses. The applicable subheading for Style PPK 88209 diaper cover will be 6111.20.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: knitted or crocheted: of cotton: other: other, other: imported as parts of sets.
Full text
N242435 June 13, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.42.0020; 6111.20.4000; 6111.20.6030 Ms. Tami J. Mosley J C Penney 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of infant’s and girl’s apparel from Thailand. Dear Ms. Mosley: In your letter dated May 21, 2013, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style PPK 64961 is a girl’s toddler size 3T dress. The empire bodice of the dress and three horizontal panels are constructed of 95 % cotton, 5% spandex jersey knit fabric. The garment features a self-cap round neckline, cap short sleeves, three ruffle knit polyester tulle layers sewn into the horizontal dress panels and a hemmed bottom. The item will be imported in sizes 2T-4T, Style PPK 88209 is an infant’s size 12-18 months dress and panty/diaper cover set. The empire bodice of the dress and three horizontal panels are constructed of 95 % cotton, 5% spandex jersey knit fabric. The garment features a self-cap round neckline with a side opening secured with a one snap closure, cap short sleeves, three ruffle knit polyester tulle layers sewn into the horizontal dress panels and a hemmed bottom. The diaper cover has an elasticized waistband and elasticized fabric at the leg openings. This style will be imported in sizes 0-24 months, The applicable subheading for Style PPK 64961 (toddler sizes) will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit type jackets, blazers, dresses … knitted or crocheted: dresses: of cotton, girl’s. The rate of duty will be 11.5 percent ad valorem. The applicable subheading for Style PPK 88209 (infant’s size) dress will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: knitted or crocheted: of cotton: dresses. The rate of duty will be 11.5 percent ad valorem. The applicable subheading for Style PPK 88209 diaper cover will be 6111.20.6030, Harmonized Tariff Schedule of the United States (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) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of girls’ garments from Vietnam
The tariff classification of children’s garments from Bangladesh
The tariff classification of an infant’s dress from China
The tariff classification of an infant’s dress and diaper cover from India.
The tariff classification of an infant’s set from China
The tariff classification of an infant’s garment set from China
The tariff classification of a girl’s dress from Vietnam
The tariff classification of infant girls’ dress and diaper cover sets from China
The tariff classification of an infant’s and girl’s dress from China
The tariff classification of an infant’s skirt and diaper cover set from Bangladesh
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →