CLA-2-61:OT:RR:NC:3:358
Mr. Jeffrey Stone
Renzo Company
P.O. Box 39
Franklin Park, IL 60131
RE: The tariff classification of toddler boy’s and girl’s shirts from Peru.
Dear Mr. Stone:
In your letter dated, November 9, 2010, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted two samples. Style 6348 is a toddler boy’s shirt. The shirt is constructed from knit fabric that is 100% cotton. The shirt features short sleeves, a pointed collar, a left over right two snap placket opening at the back of the neckline and a hemmed bottom.
Style 6318 is a toddler girl’s shirt. The shirt is constructed from knit fabric that is 100% cotton.
The shirt features long sleeves with elasticized cuffs, a round collar with scalloped edging, a right over left two snap placket opening at the back of the neckline and a hemmed bottom.
The applicable subheading for Style 6348 will be 6105.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, knitted or crocheted: of cotton, boys’: other. The rate of duty will be 19.7 percent ad valorem.
The applicable subheading for Style 6318 will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of cotton, girls’: other. The rate of duty will be 19.7 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