CLA-2-61:OT:RR:NC:N1:358
Lesa Hubbard
JCPenney
6501 Legacy Drive, B-100 Plano, TX 75024
RE: The tariff classification of a girl’s upper body garment from Cambodia
Dear Ms. Hubbard:
In your letter dated July 17, 2024, you requested a tariff classification ruling.
The submitted sample, item 369181, is an infant girl’s sleeveless bodysuit with a sewn-in mesh skirt. The bodysuit is constructed of 60 percent cotton and 40 percent polyester knit fabric and the mesh skirt is constructed of 100 percent polyester knit fabric with an elasticized waistband. The garment features a round neckline with a button closure at the back of the neck, a three snap closure at the crotch and sewn-on ruffles that border the arm openings. The garment will be imported in infants’ sizes 12M to 24M and girls’ sizes 2T to 7.
In your letter you suggest classification under 6111.20.6010, Harmonized Tariff Schedule of the United States (HTSUS), for infants’ sunsuits, washsuits and similar apparel, and 6114.20.0020, HTSUS, for girls’ bodysuits and bodyshirts. However, the garment possesses certain characteristics, such as the mesh skirt, which would preclude it from the suggested subheadings.
The applicable subheading for item 369181 in infants’ sizes will be 6111.20.6070, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other, Other: Other.” The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for item 369181 in girls’ sizes will be 6114.20.0060, HTSUS, which provides for “Other garments, knitted or crocheted: Of cotton, Other: Women’s or girls’.” The rate of duty will be 10.8% 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 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