CLA-2-61:OT:RR:NC:N3:358
Ms. Leah Harrison
Life is Good, Inc.
283 Newbury Street
Boston, MA 02115
RE: The tariff classification of children’s wearing apparel from Indonesia and China.
Dear Ms. Harrison:
In your letter dated April 15, 2011, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted three samples. Style# B1644 is a boy’s “Quarter Zip Pullover” constructed from 100% cotton French terry knit fabric. The outer surface of the garment measures over nine stitches per two centimeters in the direction the fabric is formed. The pullover features a stand-up collar, partial frontal opening with a zipper closure, sewn-on cuffs and a hemmed bottom. The pullover is not classified as outwear because it does not offer sufficient protection against the elements.
Style# G1628 is a girl’s “Zip Up Hoodie” constructed from 100% cotton French terry knit fabric. The outer surface of the garment measures over nine stitches per two centimeters in the direction the fabric is formed. The garment features a hood, full frontal opening with a zipper closure, rib-knit cuffs, kangaroo pockets and a rib-knit bottom. The hoodie is not classified as outwear because it does not offer sufficient protection against the elements.
Style# I3641 is an infant’s pair of shorts constructed from 80% cotton, 20% polyester French terry knit fabric. The garment features an enclosed elasticized waist, a right side patch pocket and enclosed elasticized bottoms.
The applicable subheading for Style# B1644 will be 6110.20.2069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: men’s or boys’: other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for Style# G1628 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: women’s or girls’: other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for Style# I3641 will be 6111.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: trousers, breeches and shorts, except those imported as parts of sets. The rate of duty will be 14.9 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