The tariff classification of children’s and women’s apparel from China, Indonesia and Macao.

N057055 April 15, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6102.20.0010; 6102.20.0020; 6109.10.0060; 6111.20.6010 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of children’s and women’s apparel from China, Indonesia and Macao. Dear Ms. Downing: In your letter dated March 30, 2009, you requested a tariff classification ruling. As requested, the samples will be returned to you. The submitted sample, Style I7033, is an infant’s romper. The item is constructed of 80% cotton, 20% polyester, terry loop fabric. The short sleeve abbreviated article features a chest patch pocket and a full front nine metal snap opening extending from the neck to the shorts, crotch area. The neck opening, arm openings and leg openings are finished with rib knit capping. The item will be imported in infant sizes newborn to 24 months. The country of origin is China. The submitted sample, Style W1216, is a women’s jacket that is constructed of 100% cotton knit fabric. The garment features a full front zipper opening, a hood with drawstring closure, two patch pockets on the front panels, long sleeves with tight fitting ribbed knit banded cuffs, and a tight fitting ribbed knit bottom band. The jacket extends to below the waist. The country of origin is Indonesia. The submitted sample, Style W2231, is a pair of women’s shorts constructed of 100 percent cotton knit fabric. The mini shorts feature a wide rib knit waistband with a draw cord, one rear patch pocket and unfinished leg openings with two rows of chain stitching near the bottom. You state this garment will be imported with turn back hemmed leg openings. In order to determine the proper classification, a sample of the actual garment in size medium is required. The submitted sample, Style W1258, is a woman’s tank top constructed from 100 percent cotton rib knit fabric. The sleeveless garment features a U-shaped neckline in front and back, 7/8 inch wide shoulder straps, a neckline and armholes finished with capping and a hemmed bottom. The country of origin is Macao. The submitted sample, Style G1110, is a girl’s hooded jacket. The item is constructed of 100 percent cotton French terry fabric. The article features a full front zipper opening, raglan long sleeves, set-in pockets with slash openings, rib knit cuffs and a rib knit waistband. The country of origin is Macao. The applicable subheading for Style I7031 will be 6111.20.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other, Sunsuits, washsuits and similar apparel. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for Style W1216 will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The duty rate will be 15.9% ad valorem. The applicable subheading for Style W1258, will be 6109.10.0060, 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: Tank tops: Women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for Style G1110 will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Girls’. The duty rate will be 15.9% 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