CLA-2-61:OT:RR:NC:N3:358
Mr. Michael S. McCullough
Vandergrift Forwarding Company Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of girl’s and infant’s apparel from China.
Dear Mr. McCullough:
In your letter dated May 3, 2012, on behalf of your client CFL Commercial Offshore De Macau Ltd., you requested a tariff classification ruling. As requested, the sample will be returned to you.
Your submitted sample, Style Hanna 39571G is a girl’s cardigan constructed from two fabrics, a cotton knit fabric and a mesh fabric. The 100% cotton knit fabric forms the body and has a stitch count of 14 stitches per 2 cm in the direction the fabric is formed. The item has a full frontal opening with a right over left seven button rib-knit placket closure, rib-knit round neckline, long sleeves with rib-knit cuffs and a rib-knit bottom. The two front panels of the garment are completely overlaid with a floral pattern mesh knit fabric that is 99% nylon, 1% polyester knit fabric. The essential character of the cardigan is imparted by the decorative overlay fabric. The same garment will also be imported in infant’s sizes as Style 39571I.
The applicable subheading for Style Hanna 39571G (girl’s sizes) will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweater, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: other: women’s or girls’ other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for Style Hanna 39571I (infant’s sizes) will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 30 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