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 girls’ upper body garments from Vietnam
Dear Ms. Walton:
In your letter dated December 1, 2025, you requested a tariff classification ruling.
Item 3054896 is a girl’s fitted long-sleeve cropped top constructed of 57% cotton rib, 38% polyester, and 5%
spandex knit fabric. The top features a scooped front neckline, long slim sleeves, a curved front bottom hem,
a contoured, body-hugging silhouette and a straight back bottom. The garment extends from the shoulders to
below the waist. It will be imported in girls’ sizes S-XXL.
Item 3048598 is a girl’s short-sleeve top constructed of 100% rayon woven fabric. The garment features a
square neckline with elasticized edges and short puff sleeves, each finished with elastic at the sleeve opening,
and a shirred bodice that creates a gathered elasticized texture that provides a stretch and close form fitting
silhouette. The garment extends from the shoulders to below the waist. It will be imported in girls’ sizes
S-XXL.
Item 3039988 is a girl’s short-sleeve top constructed of 98% polyester, 2% spandex knit fabric. The garment
features a V-shaped neckline at the front with an elasticized shirring finished, a center ruched seam, short
puff sleeves and a fitted bodice that transitions into a short peplum-style ruffle at the waist. The garment
extends from the shoulders to below the waist. It will be imported in girls’ sizes S-XXL.
Item 3048602 is a girl’s short-sleeve blouse constructed of 100% rayon woven fabric, measuring at least ten
or more stitches per linear centimeter measured in both directions. The garment features an elasticized square
neckline with a small decorative bow at the center front and elbow puff sleeves with elastic at the sleeve
opening. The loose-fitting garment extends from the shoulders to below the waist. It will be imported in
girls’ sizes S-XXL.
Item 3048601 is a girl’s top constructed of 63% cotton, 37% nylon lace-like knit fabric and a lining of 100%
polyester. The garment features an elasticized square neckline with a small decorative bow at the center front,
short puff sleeves and an elasticized smocked midsection that transitions into a short peplum-style ruffle at
the waist. The garment extends from the shoulders to below the waist. It will be imported in girls’ sizes
S-XXL
The applicable subheading for items 3054896 and 3048601 will be 6110.20.2079, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts; waistcoats
(vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other.”
The general rate of duty will be 16.5 percent ad valorem.
The applicable subheading for item 3048598 will be 6211.43.1092, HTSUS, which provides for “Track suits,
ski-suits and swimwear: Other garments: Other garments, women’s or girls’: Of man-made fibers: Other:
Other.” The general rate of duty will be 16 percent ad valorem.
The applicable subheading for item 3039988 will be 6110.30.3059, HTSUS, which provides for “Sweaters,
pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made
fibers: Other: Other: Other: Other: Women’s or girls’: Other.” The general rate of duty will be 32 percent ad
valorem
The applicable subheading for item 3048602 will be 6206.40.3050, HTSUS, which provides for “Women’s
or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Girls’, Other.” The
general rate of duty will be 26.9 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