CLA-2-61:OT:RR:NC:N1:358
Sally Gifford
Geodis USA
5101 S Broad St Philadelphia, PA 19112
RE: The tariff classification of girls’ garments from Bangladesh
Dear Ms. Gifford:
In your letter dated January 17, 2025, you requested a tariff classification ruling. The submitted sample will be returned on a separate cover.
Style 991129521 is a girl’s tank-styled undershirt. It is packaged as a 4-pack, sold with coordinating briefs, and made for children taller than 86 cm. The sizes range from 1.5 - 2 years to 10 - 11 years. Three of the undergarments have a fiber content of 100 percent cotton, and one undergarment has a fiber content of 98 percent cotton and 2 percent viscose. The undergarments are constructed from a finely knitted single jersey fabric, which feature assorted cat prints. The item is sleeveless, extends beyond the waist and features 1-3/8-inch-wide shoulder straps, picot trim at the neckline and armholes, a bow in the center of the front neckline, and a hemmed bottom.
The applicable subheading for style 991129521 will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Underwear.” The duty rate will be 16.5 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 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