CLA-2-61:RR:NC:3:358
Ms. Keri Masternak
Cornerstone Consolidated Services Group, Inc.
5568 West Chester Road
West Chester, OH 45069
RE: The tariff classification of girl’s, toddler and infant scooter skirts from Hong Kong.
Dear Ms. Masternak:
In your letter dated August 1, 2007, on behalf of Garnet Hill, you requested a classification ruling. As requested, the samples will be returned to you.
You have submitted two samples. Item #15024 is a “girl’s ruffle bottom scooter” constructed from cotton terry knit fabric. The item is a skirt that falls above the knee and has attached shorts underneath that are slightly shorter than the skirt and therefore not visible. The scooter features a enclosed elasticized waistband with a nonfunctional tie. It has front pockets with contrast color decorative stitching and ruffles with decorative stitching and a hemmed bottom.
Item #15020 is a “toddler essential scooter” (sizes 2 and 3T) constructed of cotton knit fabric. The item is a skirt that falls above the knee and has attached shorts underneath that are slightly shorter than the skirt and therefore not visible. The scooter features a enclosed elasticized waistband. It has 2 rows of stitching under the waistband and a decorative ruffle extending approximately 3 inches from the waistband with two rows of stitching on the ruffle and lettuce hem bottom. Item #15020 is also sized for infants 12 and 18 months.
The applicable subheading for items #15024 and #15020 (toddler) will be 6104.52.0020, 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, knitted or crocheted: skirt and divided skirts: of cotton, girls’. The duty rate will be 8.3 percent ad valorem.
The applicable subheading for item #15020 (infant sizes) will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other. The duty rate 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