CLA-2-61:OT:RR:NC:3:358
Mr. Alan Kahn
S.P.A.
34 West 33rd Street
2nd Floor
New York, NY 10001
RE: The tariff classification of girl’s knit tops from China.
Dear Mr. Kahn:
In your letter dated February 2, 2010, you requested a tariff classification ruling. The sample will be returned to you.
The submitted sample, style no. FG20T316 Green is a girl’s garment set consisting of two tops. The “inner top” of the layered set is constructed from finely knit 55% cotton, 45% rayon fabric. It features tank top styling, a racer back and self-capping around the neckline and armholes. The garment bottom is hemmed and reaches the waist. The “outer top” has camisole styling and is constructed from finely knit cotton fabric. The top features narrow shoulder straps that criss-cross in the back and a banded bottom. The item also features bodice embroidery and appliqué work in the form of flowers, and an elasticized straight back that extends side seam to side seam across the bottom of the armholes.
The applicable subheading for the inner top 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, women’s or girls’: other: tank tops: girls’. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for the outer top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, tops: women’s or girls’. The rate of duty will be 10.8 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