CLA-2-62 OT:RR:NC:N3:358
Mr. Jeffrey Stone
Renzo Company
P.O. Box 39
Franklin Park, IL 60131
RE: The tariff classification of girls’ garments from China.
Dear Mr. Stone:
In your letter dated May 1, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample is a girl’s blouse and pants set. The style will be imported as Style 2104 in babies’ sizes 3 to 9 months, as Style 3104 in babies’ sizes 12 to 24 months and as Style 4104 in toddler sizes 2T to 4T.
The blouse is constructed from 60% cotton, 40% polyester woven yarn dyed fabric. It features a contrast color peter pan collar, short puff sleeves with one button cuffs, a five button full back opening, a round neckline, bodice embroidery and appliqué work depicting an autumn pumpkin and contrast color capping at the sleeve openings.
The pull-on style pants are constructed from 60% cotton, 40% polyester woven yarn dyed fabric. They feature a covered elasticized waistband and ruffle fabric cuffs.
The applicable subheading for Styles 2104 and 3104 (babies’ blouses and pants) 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.
Style 4104 (toddler sizes 2T- 4T) 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 4104 (blouse) will be 6206.30.3031, 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.
The applicable subheading for Style 4104 (pants) will be 6204.62.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, girls’ trousers and breeches, 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,
Thomas J. Russo
Director
National Commodity Specialist Division