CLA-2-61:OT:RR:NC:N3:358
Mr. Jeff Stuart Stone
Renzo Company
2351 Rose Street
Franklin Park, IL 60131
RE: The tariff classification of toddler garments from India
Dear Mr. Stone:
In your letter dated August 17, 2018, you requested a tariff classification ruling.
Style BPUMSET consists of two pieces which you state will be imported together as a set. The set includes a boy’s shirt and a pair of pants constructed from 100 percent cotton knit fabric. The shirt features a partial back opening with a three snap closure, short sleeves, a hemmed bottom and a pumpkin motif on the front. The pull-on pants feature a covered elastic waistband and hemmed leg openings. You state that this item will come in boys’s sizes 2T, 3T and 4T.
Style GPUMSET consists of two pieces which you state will be imported together as a set. The set includes a girl’s shirt and a pair of pants constructed from 100 percent cotton knit fabric. The shirt features a partial back opening with a three snap closure, short sleeves, a crew neckline, and a pumkin motif on the front. The pull-on pants feature a covered elastic waistband and ruffles at the leg openings. You state that this item will come in girl’s sizes 2T, 3T and 4T.
Section XI, Note 14, HTSUS, states that “Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression ‘textile garments’ means garments of headings 6101 to 6114 and headings 6201 to 6211.” Consequently, the components of items BPUMSET and GPUMSET will be separately classified.
The applicable subheading for the pants of style BPUMSET will be 6103.42.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Trousers, breeches and shorts…Trousers and breeches: Boys’: Other.” The rate of duty will be 16.1 percent ad valorem.
The applicable subheading for the pants of style GPUMSET will be 6104.62.2028, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breaches and shorts: trousers, bib and brace overalls, breeches and shorts: Of cotton: Other…Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the shirt of style BPUMSET will be 6105.10.0030, HTSUS, which provides for “Men’s or Boys’ shirts, knitted or crocheted: Of cotton…Boys’: Other.” The rate of duty will be 19.7 percent ad valorem.
The applicable subheading for the shirt of style GPUMSET will be 6106.10.0030, HTSUS, which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton…Girls’: Other.” The rate of duty will be 19.7 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 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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division