CLA-2-61:OT:RR:NC:3:358
Ms. Sara M. Moffatt
Phoenix International Freight Services, Ltd.
1501 North Mittel Boulevard
Suite A
Wood Dale, IL 60191
RE: The tariff classification of infant’s and girl’s apparel from Taiwan.
Dear Ms. Moffatt:
In your letter dated December 14, 2012, on behalf of your client, Garnet Hill Inc., you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted two samples, Style 28142 in size 12-18 months and in size 2T. The samples are described as rash guard sets. The samples consist of a pullover style upper body garment and a brief style swimwear bottom. The garments are constructed of 75% nylon, 25% spandex finely knit fabric.
The rash guard pullover features an overall print design, round neckline and an overlock stitched hem. The pullover also has contrasting solid color capping on neckline and sewn-in cap sleeves.
The brief style swimwear bottom features an overall design, an internal elasticized waistband, and elasticized leg openings and an approximately 2 inch wide skirt-like ruffle sewn to the bottom of the waistband.
Style 28142 will be imported in girl’s sizes 3-6 months, 6-12, 12-18 months, 2T, 3T and 4T.
The applicable subheading for the pullover babies sizes 3 months to 18 months will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 30 percent ad valorem.
The applicable subheading for the pullover toddler girl’s sizes 2T to 4T will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: other: women’s or girls’: other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for the swimwear bottoms, babies sizes 3 months to 18 months will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, Knitted or crocheted: of synthetic fibers: other, other: other. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the swimwear bottoms, toddler girls sizes 2T to 4T will be 6112.41.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, knitted or crocheted: women’s or girls’ swimwear: of synthetic fibers, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread: girls’. The rate of duty will be 24.9 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) 733-5048.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division