CLA-2-61:OT:RR:NC:N3:358
Mr. Juan Pajuelo
Athena Corporate Advisors Inc.
2560 Carrington Way
Frederick, MD 21702
RE: The tariff classification of girl’s garments from Colombia.
Dear Mr. Pajuelo:
In your letter dated February 13, 2013, on behalf of Carmen Salazar Wright, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style 420009 is described as a girl’s denim cotton jeans and blouse set. The pants feature a left over right fly opening with a zipper and one button closure; a partially elasticized rear waistband; a flat front, five belt loops; two back patch pockets, two front pockets, one with a small interior pocket and hemmed bottoms. The jeans will be imported in girl’s sizes 2 to 8.
The pullover style upper body garment is constructed of 50% polyester, 50% cotton finely knit printed fabric. The outer surface of the garment is constructed from fabric that contains more than 9 stitches per two centimeters measured in the direction the fabric was formed. The article features a round collar with two button false placket and ruffle fabric edging, short puff sleeves with contrasting self-fabric capping, a patch pocket above the waist and a hemmed bottom.
Style 420009 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that these textile garments of different headings be separately classified, thus preventing the classification of the style as a set. Therefore, your suggestion of classification of this garment under 6206.30.3021, HTS, as a woven cotton blouse is precluded since the pullover is constructed from synthetic knit material and as per Note 14 the articles are separately classifiable.
As the fabric of the pullover is constructed from a blend of 50% polyester and 50% cotton fibers, no textile material predominated by weight. Following note 2(A) of section XI of the HTSUSA, the garment will be classified as if consisting wholly of that one textile material which is covered by the heading that occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the pullover 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: women’s or girls’: other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for the jeans will be 6204.62.4041, 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: girl’s trousers and breeches: blue denim: 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