United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C83029 - NY C83092 > NY C83088

Previous Ruling Next Ruling
NY C83088

January 20, 1998



TARIFF NO.: 6211.43.0091

Ms. Susan D. Klingbeil
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of a smock from Taiwan

Dear Ms. Klingbell:

In your letter dated December 23, 1997 you requested a tariff classification ruling.

The submitted sample, article 271 892 96, is a child's smock made of 65 percent polyester 35 percent cotton woven material. The pullover garment has a slightly scooped neck, is open at the sides with a piece of elastic connecting the front to the back below the arm on each side. The neck, sides, and bottom are encased in contrasting bias trim. The smock will be imported in only one size and is intended to be used by small children for protective purposes while painting.

The applicable subheading for the smock will be, 6211.43.0091 Harmonized Tariff Schedule of the United States (HAS), which provides for track suits...other garments women's or girls', of man-made fibers, other. The rate of duty will be 16.6 percent ad valorem.

The smock falls within textile category designation 659. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.


John J. Deegan
Port Director

Previous Ruling Next Ruling

See also: