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

Ms. Karen Wilder
The Gymboree Corporation
500 Howard Street
San Francisco, CA 94105

RE: The tariff classification of a girl’s suit-type jacket from China.

Dear Ms. Wilder:

In your letter dated November 22, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.

Ref# C8KG50600 is a girl’s suit-type jacket constructed of woven cotton fabric. The jacket features a polyester woven lining, a round neckline, a peter pan collar, a right over left two button upper body closure, a full front opening with flared silhouette, ¾ length banded sleeves with decorative bows at the sleeve hems and a hemmed bottom. The garment is manufactured in girl’s sizes XS (size 4) to XL (size 14).

The applicable subheading for Reference# C8KG50600 will be 6204.32.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of cotton: other, other: girls’. The rate of duty will be 9.4 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