CLA-2-62:OT:RR:NC:N3:358

Ms. Tina Ross
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011

RE: The tariff classification of a girl’s shirt from India.

Dear Ms. Ross:

In your letter dated October 14, 2011, you requested a tariff classification ruling. The submitted sample will be returned to you as requested.

Style 00TC7P “CIOCCOL” is a girl’s shirt constructed from yarn dyed woven cotton plaid fabric. The shirt features a self-fabric collar with blue denim facing, long sleeves with denim cuffs secured by metal snaps, a full front opening that fastens right over left secured by five metal snaps and a self-fabric adjustable tie bottom formed by extensions of the lower portions of the front shirt panels. The garment has a blue denim yoke and blue denim chest patch pockets.

The applicable subheading for Style 00TC7P “CIOCCOL” will be 6211.42.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: with two or more colors in the warp and/or the filling. The rate of duty will be 8.1 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