CLA-2-61:OT:RR:NC:N3:358
Ms. Stella Chow
Karasia Imports, Inc.
532 North Gerona Avenue
San Gabriel, California 91775
RE: The tariff classification of girls’ garments from China
Dear Ms Chow:
In your letter dated June 9, 2016 and received by this office on July 15, 2016, you requested a tariff classification ruling on behalf of your client, American Girl, Inc. Your request was accompanied by samples. The samples will be returned to you, as requested.
Style FDX22-0001 is a girl’s pullover constructed from 100 percent cotton knit fabric. The pullover features a crossover front neckline; shawl collar; three-quarter length, hemmed sleeves; an empire waist with satin ribbon trim tied in a bow at the front and a curved, hemmed bottom. The pullover extends below the waist. The outer surface of the garment measures more than 9 stitches per 2 centimeter in the direction the stitches were formed. You state the top will be imported in girls’ sizes 3-6.
Style FDX23-0001 is a girl’s legging pant constructed from 97 percent cotton and 3 percent spandex knit fabric. The pant features an enclosed elasticized waistband and hemmed leg bottoms. You state the legging pant will be imported in girls’ sizes 3-6.
The applicable subheading for Style FDX22-0001 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 percent ad valorem.
The applicable subheading for style FDX23-0001 will be 6104.62.2028, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls breeches and shorts: Of cotton: Other: Trousers and breeches: Girls’: Other: Other.” 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 the World Wide Web at https://hts.usitc.gov/current.
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,
Steven Mack
Director
National Commodity Specialist Division