The tariff classification of toddler apparel from the Philippines.

N121744 September 3, 2010 CLA-2-62:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6204.62.4051; 6206.30.3061 Mr. Jeffrey Stone Renzo Co. 2351 North 25th avenue Franklin Park, IL 60131 RE: The tariff classification of toddler apparel from the Philippines. Dear Mr. Stone: In your undated letter received by this office September 3, 2010, you requested a classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style 4332 is a toddler girl’s blouse and pants set. The blouse is made of poplin fabric that is 60% cotton, 40% polyester. The pants are made of seersucker fabric that is 60% cotton, 40% polyester. The blouse has a flared body, short capped sleeves, a round neckline, smocking with three concentric neck bands of contrast color narrow capping fabric and a three button back closure. The pull-on pants feature an enclosed elasticized waistband and elasticized ruffle fabric at the leg openings. For ruling purposes it is assumed the garments will be imported in sizes 2T-4T. The applicable subheading for the pants will be 6204.62.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts: of cotton: other: other, girls’ trousers and breeches, other, other. The duty rate will be 16.6 percent ad valorem. The applicable subheading for blouse will be 6206.30.3061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt blouses, of cotton, other, other, other. The duty rate will be 15.4 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