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 infant girl’s 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 3317 is an infant girl’s shirt and shorts set. The style will be imported in babies’ sizes 12, 18 and 24 months. The shirt is constructed from woven sheeting fabric that is 60% cotton, 40% polyester. The swing style shirt has an open bottom with contrast color ruffle trim, a three button partial back opening, long sleeves with elasticized ruffle cuffs, and a smocked bodice with embroidery and appliqué work.

The shorts 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 shorts feature a fabric covered elasticized waistband and fabric covered elasticized leg openings.

The applicable subheading for the shirt and shorts set, Style 3317, 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