The tariff classification of girls’ apparel from China.

N068490 July 16, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6111.30.4000; 6111.30.5070; 6112.41.0020 Mr. Kevin Maher C-Air Customshouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of girls’ apparel from China. Dear Mr. Maher: In your letter dated July 10, 2009, on behalf of your client The Children’s Place, you requested a tariff classification ruling. The submitted sample will be returned to you. The sample, Style U2428H0026, is described as a rash guard set. It consists of a pullover style upper body garment and a brief style swimwear bottom. Both garments are constructed of the same 82% nylon, 18% spandex finely knit fabric. The rash guard pullover features a stand-up collar, short hemmed raglan sleeves and a ruffle bottom. The polka dot design collar, sleeves and ruffle hem are sewn to the color block graphic design main body by means of decorative overlock stitching. The brief style swimwear bottom features an all-over polka dot design, an elasticized waist, elasticized leg openings and three horizontal rows of ruffle fabric below the front waist. Style U2428H0026 will be imported in girls’ sizes 3 months to 4 toddler. The applicable subheading for the pullover, babies’ sizes 3 months to 24 months, will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 30 percent ad valorem. The applicable subheading for the girls’ swimwear bottom, babies’ sizes 3 months to 24 months, will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, other, other, other. The rate of duty will be 16 percent ad valorem. The applicable subheading for the pullover, girl’s sizes 2T- 4T, will be 6110.30.3059, 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, other, women’s or girls’, other. The rate of duty will be 32 percent ad valorem. The applicable subheading for the girl’s swimwear bottom, sizes 2T- 4T, will be 6112.41.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, knitted or crocheted, women’s or girls’, of synthetic fibers, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread, girls’. The rate of duty will be 24.9 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