The tariff classification of children’s and women’s apparel from Peru.

N057804 April 24, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6109.90.1090; 6110.20.2079 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA RE: The tariff classification of children’s and women’s apparel from Peru. Dear Ms. Downing: In your letter dated April 10, 2009, you requested a tariff classification ruling. As requested, the samples will be returned to you. The submitted sample, Style G1099, is described as a “Girl’s Tie Dyed Tee.” It is constructed of cotton rib knit fabric. Rib knit fabric precludes classification of the item as a T-shirt in tariff heading 6109. The short sleeve article features a screen print design. The neck opening has rib knit capping. The sleeves and garment bottom are hemmed. The submitted sample, Style W1252, is described as “Women’s Baseball Tee.” It is constructed of 50% cotton, 50% polyester jersey knit fabric. The article features short raglan sleeves, rib knit fabric at the neck opening and hemmed fabric at the sleeves and garment bottom. Raglan sleeves preclude classification of the item as a T-shirt in the subheading for such garments in 6109. Because Style W1252, in other respects, resembles a T-shirt, it is considered similar to a T-shirt in heading 6109. Because the garment is constructed of a 50% cotton, 50% polyester fiber blend, the garment is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The garment may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. You state in your letter that the dress, style W9255, will be used as a beach cover-up. The following information is required. How will the garment be displayed to the consumer at retail? What in-store advertising or signs will be placed in proximity to the garment? What other types of garments are sold in the same department? Provide copies of any labels that will be sewn into or tacked onto the garment, especially any that indicate how the garment is intended to be used. Provide any advertising or advertising mock-ups that will be used for the garment. If nothing is available for the specific garment, please provide advertising for similar garments sold in prior seasons. Will the garment be sold in a catalogue? If yes, please provide a copy of the entire catalogue or catalogue mock, in which the garment will be sold. If nothing is available for the specific garment, please provide a catalogue showing similar garments sold in prior seasons. Will the garment be sold on an internet site? If so, please provide a copy of the page, showing the garment’s description, and the location within the website. If you decide to resubmit your request, please include all of the material that we have returned to you (including the sample) and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The applicable subheading for Style G1099, will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts and similar articles, knitted or crocheted: Of cotton: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem. The applicable subheading for style W1252 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, other. The rate of duty will be 32% 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