CLA-2-61:OT:RR:NC:N3:358
Ms. Tami J. Mosley
J C Penney
6501 Legacy Drive
Plano, TX 75024
RE: The tariff classification of infant’s and girl’s apparel from Thailand.
Dear Ms. Mosley:
In your letter dated May 21, 2013, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted two samples. Style PPK 64961 is a girl’s toddler size 3T dress. The empire bodice of the dress and three horizontal panels are constructed of 95 % cotton, 5% spandex jersey knit fabric. The garment features a self-cap round neckline, cap short sleeves, three ruffle knit polyester tulle layers sewn into the horizontal dress panels and a hemmed bottom. The item will be imported in sizes 2T-4T,
Style PPK 88209 is an infant’s size 12-18 months dress and panty/diaper cover set. The empire bodice of the dress and three horizontal panels are constructed of 95 % cotton, 5% spandex jersey knit fabric. The garment features a self-cap round neckline with a side opening secured with a one snap closure, cap short sleeves, three ruffle knit polyester tulle layers sewn into the horizontal dress panels and a hemmed bottom. The diaper cover has an elasticized waistband and elasticized fabric at the leg openings. This style will be imported in sizes 0-24 months,
The applicable subheading for Style PPK 64961 (toddler sizes) 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, girl’s. The rate of duty will be 11.5 percent ad valorem.
The applicable subheading for Style PPK 88209 (infant’s size) dress 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 Style PPK 88209 diaper cover 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.
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) 733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division