CLA-2-62:OT:RR:NC:N3:358
Ms. Sandra Penuela
The Chidren’s Place
500 Plaza Drive
Secaucus, NJ 07094
RE: The tariff classification of garments from India and Indonesia
Dear Ms. Penuela:
In your letter dated November 7, 2019, you requested a tariff classification ruling. The samples will be returned to you under separate cover.
Reference #S011585, identified as “Toddler Girl’s cotton woven top,” is a girl’s sleeveless blouse. In your request and subsequent correspondence you state that this garment is constructed of 100 percent cotton poplin woven fabric. The garment extends past the waist and features approximately 1 ½ inch wide shoulder straps with a bow on each side, a straight front neckline, an approximately 3 ½ inch long opening with a two button closure at the rear center neckline, and a hemmed bottom. You state that this item will be imported in girls’ sizes 2T to 5T, 6-8 and in infant sizes 12-24 months.
Reference #S011715, identified as “Toddler Girl’s cotton woven top,” is a girl’s sleeveless blouse. In your request and subsequent correspondence you state that this garment is constructed of 100 percent cotton poplin woven fabric. The garment extends past the waist and features approximately 2 inch wide shoulder straps with another approximately ½ inch shoulder strap next to it. The garment also features scooped front and back necklines and a hemmed bottom. You state that this item will be imported in girls’ sizes 2T to 5T, 6-8 and in infant sizes 12-24 months.
Reference #S011450, identified as “Toddler Girl’s cotton woven top,” is a girl’s sleeveless blouse. In your request and subsequent correspondence you state that this garment is constructed of 100 percent cotton poplin woven fabric. The garment extends past the waist and features approximately 2 ½ inch wide shoulder straps, a straight front and back neckline, an approximately 3 ¼ inch long opening with a two button closure at the rear center neckline and a hemmed bottom. You state that this item will be imported in girls’ sizes 2T to 5T, 6-8 and in infant sizes 12-24 months.
Reference #S011727, identified as “Toddler Girl’s cotton woven top,” is a girl’s sleeveless blouse. In your request and subsequent correspondence you state that this garment is constructed of 100 percent cotton poplin woven fabric. The garment extends past the waist and features approximately 1 inch wide shoulder straps, a lining, a straight front neckline, a straight back, and an approximately 3 ¼ inch long opening with a two button closure at the rear center neckline. You state that this item will be imported in girls’ sizes 2T to 5T, 6-8 and in infant sizes 12-24 months.
The applicable subheading for items #S011585, #S011715 and #S011450 imported in girls’ sizes 2T-5T and 6-8 will be 6206.30.3061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Girls’: Other." The rate of duty will be 15.4 percent ad valorem.
The applicable subheading for items #S011585, # S011715 and #S011450 imported in infant sizes (12-24 months) will be 6209.20.2000, HTSUS, which provides for “Babies’ garments and clothing accessories: of cotton: blouses and shirts, except those imported as parts of sets.” The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for item #S011727 imported in girls’ sizes 2T-5T and 6-8 will be 6211.42.1056, HTSUS, which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of cotton: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other.” The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for item #S011727 imported in infant sizes (12-24 months) will be 6209.20.5050, HTSUS, which provides for “Babies’ garments and clothing accessories: Of cotton: Other: Other: Other: Other.” The rate of duty will be 9.3 percent ad valorem.will be
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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division