CLA-2-61:OT:RR:NC:N1:358
Denise Smalls-Altagracia
Kohl's
N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051
RE: The tariff classification of girls’ garments from Vietnam
Dear Ms. Smalls-Altagracia:
In your letter dated February 16, 2024, you requested a tariff classification ruling. The samples provided will be returned as requested.
Style GJ41G309 is a girl’s dress composed of 100 percent cotton knit fabric. The sleeveless dress extends from the shoulders to below the knee and features a round neckline and two side seam pockets. Additional features include two specially designed abdominal openings/portholes hidden below the waist with hook and loop closures to accommodate ports for medical devices and/or feeding tubes, as stated in your request. The dress will be imported in sizes 2T-6.
Style GJ41G314 is a girl’s sleeveless dress. The bodice, which extends from the shoulders to the waist, is composed of 95 percent cotton and 5 percent spandex knit fabric. The skirt has an inner lining and two outer layers that are sewn to an elasticized waistband. The inner lining is composed of 60 percent cotton and 40 percent polyester knit fabric. The outer layers are composed of 100 percent polyester mesh knit fabric. The dress features shoulder straps with a faux bow on each side, a round neckline and two layers of mesh fabric over the skirt lining that extend down to the knees. Additional features include a hidden pocket on the skirt lining to carry insulin pouches and an opening under it to accommodate ports for medical devices and/or feeding tubes, as stated in your request. The dress will be imported in sizes 2T-6.
The garment will be classified based upon GRI 3(b), which states that garments will be classified based upon the component which gives them their essential character. As such, the essential character of the dress is imparted by the cotton knit main body fabric.
Style GJ41K121 is a girl’s upper body garment composed of 95 percent cotton and 5 percent spandex rib knit fabric. The loose-fitting garment extends from the shoulders to below the waist and features a round neckline, short lettuce edge sleeves and lettuce edge bottom. Additional features include two hook and loop closures on each side of the neck to expand the head opening and provide better accessibility, as stated in your request. The upper body garment will be imported in sizes 2T-6.
Style GJ32G333 is a girl’s dress composed of 60 percent cotton and 40 percent polyester knit fabric. The unicorn print pullover dress extends from the shoulders to below the knees and features a round neckline, long sleeves, and a straight hemmed bottom. Additional features include two specially designed abdominal openings/portholes along the waist seam with hook and loop closures to accommodate ports for medical devices and/or feeding tubes, as stated in your request. The dress will be imported in sizes 2T-6.
Style GJ33G318 is a girl’s dress composed of 55 percent cotton and 45 percent polyester knit fabric. The pullover dress extends from the shoulders to below the knee and features a rib knit round neckline, long sleeves with rib knit cuffs and a straight hemmed bottom. Additional features include three hook and loop closures between the neck and the underarm allowing the front to be pulled down for easier head entrance for those with disabilities, as stated in your request. The dress will be imported in sizes 2T-6.
The applicable subheading for styles GJ41G309, GJ41G314, GJ32G333 and GJ33G318 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, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of cotton: Girls’. The rate of duty will be 11.5 percent ad valorem.
The applicable subheading for style GJ41K121 will be 6106.10.0030, HTSUS, which provides for Women's or girls' blouses and shirts, knitted or crocheted: Of cotton: Girls': Other. The rate of duty will be 19.7 percent ad valorem.
Regarding your claim of duty-free treatment under 9817.00.96, HTSUS, styles GJ41G309, GJ41G314 and GJ32G333 with the specially designed abdominal openings, are similar in form and function to the adaptive garments described in New York Ruling Letter N323384, dated January 20, 2022. As a result, the garments are consistent with items that are specially designed and adapted for use by those who are permanently or chronically physically or mentally handicapped (except articles for the blind). Chapter 98, Subchapter XVII, U.S. Notes 4(a), noted.
On that basis, a secondary classification will apply for styles GJ41G309, GJ41G314 and GJ32G333 in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any).
However, the additional features of styles GJ41K121and GJ33G318 can prove beneficial to individuals with diverse conditions, even those that do not fall under the category of physical handicaps as defined by Chapter 98, HTSUS. The expanded head opening with hook and loop closures is an innovative solution that can help individuals who might have difficulty using other closures, such as buttons and zippers. Therefore, upon examining the samples, we do not find that the physical properties of these garments are readily distinguishable from articles useful to non-handicapped individuals.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division