The tariff classification of girl’s knit garment from China and other countries.

N121399 September 2, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6111.20.3000 Ms. Erin Deely Blue Star Imports L.P. 77 Hot Metal Street Pittsburgh, PA 15203 RE: The tariff classification of girl’s knit garment from China and other countries. Dear Ms. Deely: In your letter dated August 25, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style number 3617 is described as a girl’s short sleeved, full-zip hoodie. The upper body garment is constructed of finely knit French terry fabric that is 60% cotton, 40% polyester. The garment features a hood, a full front opening secured with a zipper closure, set-in short puff sleeves with rib-knit cuffs, unsecured patch pockets that angle out above the waist and a rib knit bottom. There is an embroidered peace sign and text on one upper chest side. The garment will be imported in babies’ sizes 12-24 months and toddler sizes 2T-5T. You inquire if the article is a girl’s jacket. While the garment has certain characteristics of a jacket we find that the item is a fashion layer piece. The absence of long sleeves does not afford sufficient protection against the elements to be considered as a jacket. The applicable subheading for Style number 3617, babies’ sizes 12-24 months, will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for Style number 3617, toddler sizes 2T-5T, will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, woman’s or girls’, other . The rate of duty will be 16.5 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