The tariff classification of children’s apparel from Sri Lanka.

N012733 July 2, 2007 CLA-2-61:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6110.30.3053 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of children’s apparel from Sri Lanka. Dear Ms. Malina: In your letter dated June 8, 2007, you requested a tariff classification ruling. As requested the samples will be returned to you. You have submitted two samples. Style 192951 is a girl’s short sleeve rashguard top for girls sizes S-XXL. The pullover is constructed from 80% nylon, 20% spandex knit fabric. The pullover top features a mock turtleneck, short hemmed sleeves, a turtle applique and a hemmed bottom. The rashguards are not of specialized design and are not unique to surfing. They are suitable for wear for various water sports. They are not classifiable as swimwear of 6112, HTS. Style 192672 is a boy’s short sleeve rashguard top for boys sizes S-XL. The pullover is constructed from 80% nylon, 20% spandex knit fabric. The pullover top features a mock turtleneck, short hemmed sleeves and a hemmed bottom. The rashguards are not of specialized design and are not unique to surfing. They are suitable for wear for various water sports. They are not classifiable as swimwear of 6112, HTS. The applicable subheading for Style 192951 girls short sleeve rashguard top will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: women’s or girls’: other. The rate of duty will be 32 percent ad valorem. The applicable subheading for Style 192672 boys short sleeve rashguard top will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: man’s or boys’: other. The rate of duty will be 32 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 on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division