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 girls’ garments from the Philippines.

Dear Mr. Stone:

In your letter dated April 27, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, Style 4114 is girl’s blouse and jumper set. The style will be imported in toddler sizes 2T-4T. The same garments will be imported as Style 3114 in babies’ sizes 12, 18 and 24 months.

The blouse is constructed from woven broadcloth that is 60% cotton, 40% polyester. The blouse features a Peter Pan collar with ruffle trim, long sleeves with ruffle cuffs; a full front four button opening that fastens right over left and a hemmed bottom.

The jumper is constructed from woven check fabric that is 60% cotton, 40% polyester and has two or more colors in the warp and/or the filling. The jumper features self-fabric shoulder straps with contrast color corduroy fabric trim, oversize openings at the neckline and armhole openings and appliqué and embroidery work at the bodice.

The applicable subheading for the toddler blouse, Style 4114, will be 6206.30.3061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses, of cotton, other, other, other. The rate of duty will be 15.4 percent ad valorem.

The applicable subheading for the toddler jumper, Style 4114, will be 6211.42.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’, of cotton, jumpers. The rate of duty will be 8.1 percent ad valorem.

The applicable subheading for the babies’ blouse and jumper set, Style 3114, will be 6209.20.5035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of cotton, other, other, sets. The rate of duty will be 9.3 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