CLA-2-61:OT:RR:NC:N3:358
Ms. Donna Sipl
Manhattan Beachwear Inc.
10700 Valley View Street
Cypress, CA 90630
RE: The tariff classification of girl’s apparel from Mexico or various other countries
Dear Ms. Sipl:
In your letter received by this office on August 13, 2015, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style NG6DF18G is a girl’s two-piece set consisting of a swimwear bottom and a rash guard type pullover. The knit garments are labeled as being constructed from 77 percent nylon, 23 percent spandex fabric.
The lined boy short style bottom features an elasticized waist and hemmed leg openings.
The rash guard pullover features a stand-up collar, partial zipper, long hemmed raglan sleeves and a hemmed bottom. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in which the stitches are formed.
The applicable subheading for the Style NGDF18G swimsuit bottom will be 6112.41.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, knitted or crocheted: women’s or girls’ swimwear: of synthetic fibers, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread: girls’. The rate of duty will be 24.9 percent ad valorem.
The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, women’s or girls’, other. The rate of duty will be 32 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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division