CLA-2-61:OT:RR:NC:3:358
Ms. Kim Young
BDP International, Inc.
2929 Walker Road NW 2nd Floor
Grand Rapids, MI 49544
RE: The tariff classification of girls’ apparel from India.
Dear Ms. Young:
In your letter dated October 13, 2009, on behalf of your client Meijer Distribution, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted two samples. Style #023KS0416 is a garment set consisting of a sleeveless dress and Capri pants. The dress is constructed of finely knit cotton jersey fabric. The pants are constructed of finely knit 95% cotton, 5% spandex jersey fabric. The A-line dress features a round neckline with button shoulders and strawberry fruit design embroidery and appliqué work at the garment hem. The pull-on style pants have a covered elastic waistband and hemmed bottoms.
Style #023KS0415 is a garment set consisting of a short sleeve dress and Capri pants. The dress is constructed of finely knit cotton jersey fabric. The pants are constructed of finely knit 95% cotton, 5% spandex jersey fabric. The tunic style dress features a round neckline with three button placket opening at the neck that fastens right over left, cap sleeves, a high yoke and a hemmed bottom. The pull-on style pants have a covered elastic waistband and hemmed bottoms.
Both styles will be imported in infant sizes up to 24 month, and toddler sizes 2T-5T.
Style #023KS0415 and Style #023KS0416 consist of two or more garments. Section XI, Note 14, HTSUSA, requires that textile garments of different headings be separately classified.
The applicable subheading for the infants’ dresses will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: dresses. The rate of duty will be 11.5 percent ad valorem.
The applicable subheading for the toddler dresses will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ dresses, knitted or crocheted: of cotton, girls’. The rate of duty will be 11.5 percent ad valorem.
The applicable subheading for the infants’ pants will be 6111.20.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: imported as parts of sets. The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for the toddler pants will be 6104.62.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted: of cotton, other, trousers and breeches: girls’: other: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 14.9 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 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division