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 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 4317, is a toddler girl’s shirt and pants set. The shirt is constructed from woven fabric that is 60% cotton, 40% polyester. The swing style shirt features an open bottom with contrast color ruffle trim, a three button partial back opening, long sleeves with elasticized ruffle cuffs, and a smocked bodice area with embroidery and appliqué work.
The pants are constructed from woven check fabric that is 60% cotton, 40% polyester and has two or more colors in the warp and/or filling. The pull-on style pants feature a covered elasticized waistband and elasticized ruffle leg cuffs.
Style 4317 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, thus preventing classification of this style as a set.
The applicable subheading for Style 4317 (shirt) will be 6206.30.3031, HTSUS, which provides for women’s or girls’ blouses, shirts and shirt-blouses, of cotton, other, other, other, other. The rate of duty will be 15.4 percent ad valorem.
The applicable subheading for Style 4317 (pants) will be 6204.62.4051, HTSUS, which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, other, other. The rate of duty will be 16.6 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