The tariff classification of girl’s garments from various countries.

N109401 June 22, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6112.41.0020; 6104.53.2020 Ms. Gayle E. Williams Sears Holding Corp. Dept.733IMP-A3-366B 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of girl’s garments from various countries. Dear Ms. Williams: In your letter dated June 7, 2010, you requested a tariff classification ruling. As requested the samples will be returned to you. The submitted sample, Style GS0JO17002BG, consists of a girl’s one piece bathing suit and a coordinating skirt. The bathing suit and skirt are constructed of a finely knit 83% nylon, 17% spandex fabric. The bathing suit features a criss-cross neckline, back neck ties, a plunging back secured by a lower back tie closure, a front empire waistband of a contrasting fabric and hi-cut elasticized leg openings. The bathing suit has a polyester partial lining. The short skirt features a contrasting wide elasticized waistband and a hemmed bottom. Style GS0JO17002BG consists of two garments. Note 14 of Section XI, of the HTSUS, requires that unless the context indicates otherwise, textile garments of different headings are be classified in their own headings even if put up in sets for retail sale. Following the requirement, the skirt and swimsuit are classified separately. The applicable subheading for the Style GS0JO17002BG swimsuit 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’ swimwear: 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. The applicable subheading for the Style GS0JO17002BG skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts,. . . knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, girls’. The rate of duty will be 16 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