CLA-2-62:OT:RR:NC:N3:358
Mr. Jeffrey Stone
Renzo Company
2351 North 25th Avenue
Franklin Park, IL 60131
RE: The tariff classification of toddler garments from the Philippines.
Dear Mr. Stone:
In your letter dated November 16, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style #4242 is a toddler girl’s blouse and shorts set. The blouse and shorts are constructed from 60% cotton, 40% polyester woven gingham fabric. The sleeveless swing style A-line blouse features a large round smocked collar with embroidery and applique work, rick-rack and scalloped edging, a partial back opening secured by a right over left four button closure and a hemmed bottom.
The capri style shorts feature a fabric covered elasticized waistband and ruffled fabric with rick-rack trim at the leg openings.
Style #4242 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that these textile garments of different headings be separately classified, thus preventing classification of this style as a set.
The applicable subheading for Style #4242 (blouse) will be 6206.30.3031, HTSUS, which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: 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# 4242 (shorts) will be 6204.62.4066, Harmonized Tariff Schedule of the United States (HTSUS), which 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): trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: other, other: girls’ shorts: 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