CLA-2-61:OT:RR:NC:N3:358
Mr. Alan Kahn
Sports Products of America
34 West 33 Street 2nd Floor
New York, NY 10001
RE: The tariff classification of girl’s and infant’s apparel from China.
Dear Mr. Kahn:
In your letter dated July 2, 2013, you requested a tariff classification ruling.
Your submitted sample Style HTIG/TG33170 is a finely knit 60% cotton, 40% polyester fiber pullover garment. It features a false full front opening with four buttons, long sleeves with cotton rib-knit cuffs, two patch pockets, a V-neckline and a banded rib-knit cotton bottom. Sewn to the inside front side seams is a front panel piece which simulates a shirt existing underneath the panels. To don the article, despite the appearance of a full front opening, the wearer pulls the garment over the head. The outward appearance is that of a cardigan with a shirt underneath. The garment will be imported in infant’s sizes 12 – 24 months and girl toddler sizes 3T-5T.
The applicable subheading for Style HTIG/TG33170 toddler sizes will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: other: women’s or girls’ other. The rate of duty will be 16.5 ad valorem.
The applicable subheading for Style HTIG/TG33170 infant’s sizes will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. 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,
Thomas J. Russo
Director
National Commodity Specialist Division