CLA-2-61:OT:RR:NC:TA:358
Mr. Brian Murphy
Stein, Shostak, Shostak, Pollack & O’Hara, LLP
865 South Figueroa Street, Suite 1388
Los Angeles, CA 90017
RE: The tariff classification of women’s and girls’ apparel from Mexico.
Dear Mr. Murphy:
In your letter dated December 10, 2009, you requested a tariff classification ruling on behalf of your client L&L Manufacturing Co.
The submitted sample, style T7720 is a girls’ tank top constructed of 100% cotton ribbed knit fabric. The sleeveless garment features 1 ½ inch wide shoulder straps, U shaped neckline in front, a rounded neckline in back which falls below the nape of the neck, capped armholes and neckline and a hemmed bottom.
The submitted sample, style T8045, is a women’s sleeveless pullover garment constructed of a 100% cotton 1 x 1 ribbed knit fabric that measures more than 9 stitches per two centimeters counted in the horizontal direction. The garment features a scoop front neckline, a high rear neckline, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist.
We are retaining your samples.
The applicable subheading for style T7720 will be 6109.10.0065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: girls’: Tank tops: girls’.. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for style T8045 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater … and similar garments, knitted or crocheted: Of cotton: Other … Other: Other: Women’s: Other. The rate of duty will be 16.5 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