CLA-2-61:OT:RR:NC:N1:358
Kristi Walton
The Children’s Place
500 Plaza Drive
Secaucus, NJ 07052
RE: The tariff classification of garments from various countries
Dear Ms. Walton:
In your letter dated December 1, 2025, you requested a tariff classification ruling.
Article 3031358, design reference S032236, is a girl’s sleeveless top constructed of 100% cotton knit fabric.
The form-fitting garment features four non-functional buttons, smocking at the waist that transitions into a
short peplum-style ruffle at the bottom, a V-shaped front neckline, a straight back neckline and thin straps.
The top extends from the shoulders to below the waist. The garment will be imported in girls’ sizes S-XXL.
The country of origin is Indonesia.
Article 3048617, design reference S052676, is a girl’s sleeveless top constructed of 84% nylon, 16% spandex
knit fabric. The form-fitting garment features a V-shaped neckline with a ruched center-front detail at the
bust, an inner shelf bra with elastic, a straight back, a hemmed bottom and criss-cross back straps. The top is
cropped in length and does not extend to the waist. The garment will be imported in girls’ sizes S-XXL. The
country of origin is Vietnam.
Article 3054898, design reference S057710, is a girl’s sleeveless top constructed of 84% nylon, 16% spandex
knit fabric. The garment features a straight front and back neckline, a hemmed bottom, a double layer at the
breast, and thin shoulder straps. The form-fitting top is cropped in length and does not extend to the waist.
The garment will be imported in girls’ sizes S-XXL. The country of origin is Kenya.
Article 3059139, design reference S061980, is a girl’s sleeveless tank top constructed of 57% cotton, 38%
polyester, 5% spandex rib knit fabric. The garment features a close-fitting bodice, a square neckline with a
lace-like knit trim, shoulder straps measuring approximately 1 ½ inches in width, a curved front hem and a
straight back hem. The top extends from the shoulders to below the waist. The garment will be imported in
girls’ sizes S-XXL. The country of origin is Vietnam.
Article 3054989, design reference S057892 is a girl’s blouse constructed of 95% polyester and 5% spandex
knit mesh fabric with a 100% polyester lining. The loose-fitting garment features a V-shaped neckline
trimmed with elastic picot edging and short flutter sleeves, a mesh, lined stretch bodice gathering at the
neckline shaped under the bust, and a flared lower portion with peplum seam. The blouse extends from the
shoulders to below the waist. The garment will be imported in girls’ sizes S-XXL. The country of origin is
Vietnam.
The applicable subheading for article 3031358, design reference S032236, will be 6114.20.0010, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of
cotton: Tops, Women’s or girls’.” The general rate of duty will be 10.8 percent ad valorem.
The applicable subheading for article 3054898, design reference S057710, and article 3048617, design
reference S052676, will be 6114.30.1020, HTSUS, which provides for “Other garments knitted or crocheted:
Of man-made fibers: Tops, Women’s or girls’.” The general rate of duty will be 28.2 percent ad valorem.
The applicable subheading for article 3059139, design reference S061980, will be 6109.10.0065, HTSUS,
which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton:
Women’s or girls’: Other: Tank tops: Girls’.” The general rate of duty will be 16.5 percent ad valorem.
The applicable subheading for Article 3054989, design reference S057892, will be 6106.20.2030, HTSUS,
which provides for “Women’s or girls’ blouses or shirts, knitted or crocheted: Of man-made fibers: Other:
Girls’: Other.” The general rate of duty will be 32 percent ad valorem.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division