CLA-2-61:OT:RR:NC:N3:358
Ms. Evelyn Rodriguez
Outerstuff Ltd.
1412 Broadway, 19th Floor
New York, NY 10018
RE: The tariff classification of toddler girl’s garments from Bangladesh.
Dear Ms. Rodriguez:
In your letter dated January 24, 2012, you requested a tariff classification ruling.
Your submitted sample, Style 34M5W is a toddler girl’s dress and diaper cover set constructed of cotton knit fabric. The dress features a round neckline, a partial right over left back opening secured by a three snap closure, short sleeves, a tapered waist and a hemmed bottom. The garment also has polka dot printed capping at the neckline and sleeves and one inch wide polka dot print strip at the dress hem. The diaper cover has an enclosed elasticized waist band and elasticized leg openings.
Style 34M5W consists of two or more garments. Note 14 of Section XI, HTSUSA, requires that textile garments of different headings be separately classified.
The applicable subheading for Style 34M5W (dress) will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of cotton, girls’. The rate of duty will be 11.5 percent ad valorem.
The applicable subheading for Style 34M5W (diaper cover) will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, other: women’s or girls’. The rate of duty will be 10.8 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