The tariff classification of girls’ apparel from China

N057057 April 14, 2009 CLA-2-61:OT:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6110.30.3035; 6206.10.0040 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway New York, NY 10003 RE: The tariff classification of girls’ apparel from China Dear Ms. Lee: In your letter dated April 8, 2009, you requested a classification ruling. Your samples will be returned as requested. Style D122653, is a girl’s vest constructed from two fabrics. The outer shell is constructed from modacrylic knit faux fur fabric. The lining is made of jersey knit fabric that is 55% merino wool, 30% nylon, 15% cashmere and measures about 12 stitches per two centimeters in the direction the fabric is formed. The narrow sash belt is made of satin silk fabric. The garment features a round neckline and an otherwise unsecured full front opening. The faux fur outer shell fabric imparts the essential character of the garment. Submitted sample, Style D122754, is a girl’s blouse composed of knit and woven components. The back panel, sleeves and front lining panels are made of finely knit cotton fabric. The partially pleated front overlay is made of woven silk chiffon fabric and features decorative plastic beading at the round front neckline. The back panel and sleeves are knit. The collarless blouse features ¾ length sleeves. The woven component imparts the essential character of the garment; therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. As such, the garment is classified as a girl’s woven blouse under heading 6206, HTS. The applicable subheading for the D122653 will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: vests, other than sweater vests: women’s or girls. The duty rate will be 32 percent ad valorem. The applicable subheading for the Style D122754 will be 6206.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’: shirts and shirt blouses: of silk or silk waste: other: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6.9 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