CLA-2-62:OT:RR:NC:N3:358
Ms. Karen Wilder
Gymboree Manufacturing, Inc.
500 Howard Street
San Francisco, CA 94105
RE: The tariff classification of infant’s and toddler blouses from Bangladesh.
Dear Ms. Wilder:
In your letter dated September 23, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Ref# C8BG50544 is a blouse constructed of cotton denim fabric. The swing-style garment features a collar, long sleeves with hemmed cuffs, a full frontal opening with a two button upper body closure, a pieced “prairie” style chest insert with ruffle edging, a back pleat and decorative embroidery and appliqué work at the hemmed bottom. The shirt is imported in infant girls’ sizes 6-12 months through 12-24 months and toddler girls’ sizes 2Y/3Y through 4Y/5Y. The article is a layering piece, it is not an outerwear jacket because it does not offer sufficient protection against the elements.
The applicable subheading for Ref# C8BG50544 (infant sizes), will be 6209.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: blouses and shirts, except those imported as parts of sets. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for Ref# C8BG50544, (girls’ toddler sizes), will be 6206.30.3031, 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: with two or more colors in the warp and/or filling: girls’: other. The rate of duty will be 15.4 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