CLA-2-61:OT:RR:NC:3:358

Ms. Erin Deely
American Eagle Outfitters
77 Hot Metal Street
Pittsburgh, PA 15203

RE: The tariff classification of a girl’s romper from China.

Dear Ms. Deely:

In your letter dated August 10, 2010 you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample, Style #2080 is a girl’s one-piece romper. The garment is constructed from 60% cotton, 40% polyester knit fabric. The romper features a detachable neck strap, an elasticized tunnel waistband, two side patch pockets, and a shorts type bottom with hemmed leg openings. The garment will be imported in girl’s sizes XS-XL.

The applicable subheading for Style #2080 will be 6114.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, sunsuits, washsuits, one-piece playsuits and similar apparel: 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