The tariff classification of a girls’ shirt and pullover from Indonesia.

N022967 February 14, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6106.10.0030; 6110.20.2079 Ms. Allison Wires Target Global Trade Operations 7000 Target Parkway NCD-0456 Avenue Brooklyn Park, MN 55445 RE: The tariff classification of a girls’ shirt and pullover from Indonesia. Dear Ms. Wires: In your letter dated January 31, 2008, on behalf of Target Corporation, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style 220467 is a shirt constructed of knit fabric that is 100% cotton. The shirt features a round neckline, shoulder straps, a six button front placket closure that fastens right over left, an empire waist and a below the hip hemmed bottom. Style 220481 is a girl’s pullover constructed of 60% cotton, 40% polyester knit fabric. The pullover features a square neckline with eyelet trim, shoulder straps, an empire waist with eyelet trim and a hemmed bottom. The applicable subheading for style 220467 will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of cotton: girls’ other. The rate of duty will be 19.7 percent ad valorem. The applicable subheading for the style220481 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: women’s or girls’: other. The rate of duty 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 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