CLA-2-61:OT:RR:NC:N3:358
Ms. Elizabeth Kessens
Dollar General Corporation
100 Mission Ridge
Goodlettsville, Tennessee 37072
RE: The tariff classification of girls’ garments from Pakistan
Dear Ms. Kessens:
In your letter dated September 8, 2016, you requested a tariff classification ruling. Your letter was accompanied by a sample. The sample will be returned to you, as requested.
Style 18291301, which you have identified as a one piece romper, is comprised of three different fabrics and provides the visual impression of coordinated separates consisting of a sleeveless blouse, matching shorts and a sleeveless overshirt. Although this garment is presented as a one piece garment, the upper and lower garments are simply tacked together at the side seams and back waistband and are easily detached without damage to either garment. The two parts are, therefore, considered separate garments and, in accordance with Note 14 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), each garment will be classified in its own heading.
The upper body garment is a sleeveless garment that reaches the waist and provides the visual impression of a sleeveless woven shirt over a sleeveless knit blouse. The shell, constructed of 100 percent cotton denim fabric, features a full front opening with no means of closure; two extended self fabric front ties at the bottom that may be tied together to tighten the waist or may be left untied; a yoke with an open work knit overlay; a point collar and a faux front placket. Sewn to the inside shoulder and side seams of the denim shirt is an additional front panel comprised of 100 percent polyester open work knit fabric and a lining of 100 percent polyester jersey knit fabric. This front panel has a round neck and no opening.
The lower body garment simulates a ruffled skirt worn over shorts. The pull on short features a 1 ¼ inch wide enclosed elastic waistband, a knit polyester short and three overlapping tiers of the knit open work polyester fabric that are sewn horizontally and encircle the short at 2 inch to 3 inch intervals.
Garments constructed of different fabrics are considered composite goods, with the classification determined by that fabric that provides the essential character. In this case, the denim fabric imparts the essential character of the upper body garment.
The applicable subheading for Style 18291301 (shirt/blouse) will be 6211.42.1054, HTSUS, which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: With two or more colors in the warp and/or filling.” The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for Style 18291301 (shorts) will be 6104.63.2060, HTSUS, which provides for “Women’s and girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Shorts: Girls’: Other.” The rate of duty will be 28.2 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division