CLA-2-61:OT:RR:NC:N3:358
Mr. Steven Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of girls’ apparel from China
Dear Mr. Kim:
In your letter dated July 28, 2017, you requested a tariff classification ruling. Your letter was accompanied by two samples. As requested, the samples will be returned to you.
Style ID4599 is a girl’s rash guard type garment constructed from 85 percent polyester and 15 percent spandex knitted fabric. The outer surface of the garment measures more than 10 stitches per linear centimeter in each direction. The garment features a self-fabric mock turtle neck collar, long hemmed raglan sleeves, a keyhole back opening secured by a plastic hook, a printed star design on the front, and a straight hemmed bottom that reaches to the waist.
Style ID2699 is a girl’s bathing suit bottom constructed from 85 percent polyester and 15 percent spandex knitted fabric. The lined garment features an enclosed elasticized waistband, printed side panels and a hemmed boy-legged bottom.
The applicable subheading for Style ID4599 will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Girls’: Other.” The rate of duty will be 32 percent ad valorem.
The applicable subheading for Style ID2699 will be 6112.41.0020, 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.
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