The tariff classification of children’s clothing from China and India.

N123455 October 13, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6102.20.0020; 6205.20.2061; 6211.43.0091; 6206.30.3061; 6114.20.0010 Ms. Tina Ross Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of children’s clothing from China and India. Dear Ms. Ross: In your letter dated August 26, 2010, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted five samples. Style 00JCN3 “Somef” is a girl’s hip-length jacket constructed from 100% cotton knit French terry fabric. The jacket features a round neck, a full frontal opening with a zipper closure, long sleeves with rib-knit cuffs, an elasticized waist with two pockets below the waist, a printed front design and a flared, hemmed bottom. Style 00JCQ9 “Cliny” is a boy’s shirt constructed from 99% cotton, 1% spandex woven flannel fabric. The shirt features a collar, a full frontal opening with a left over right six snap closure and curved hemmed bottom. The shirt also features inset cotton knit long hemmed sleeves and a button detachable cotton knit hood. Style 00JCNW “Colini” is a girl’s sleeveless camisole top constructed from 100% viscose woven fabric. The top features a criss-cross front, one inch wide straps that criss-cross over the wearer’s bare back and fasten by means of buttons at the front, an empire waist, a flared body, a side zippered closure and a hemmed bottom. Style JCNV “Corriz” is a girl’s blouse constructed from 100% cotton woven fabric. The blouse features a round neck, a full frontal opening with a right over left seven snap closure, short sleeves that are slit and tie on the wearer’s arm, an elasticized waist and a hemmed peplum bottom. Style 00JCPS “Toquf” is a girl’s top constructed from 100% cotton finely knit fabric. The top features self-capping around the back and armholes forming thin straps that criss-cross in the back and are stitched in place and a hemmed bottom. The fabric composing the rear of the garment is cut straight across the back, below the armhole openings. The applicable subheading for Style 00JCN3 will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other those of heading 6104: of cotton, girls’. The rate of duty will be 15.9 percent ad valorem. The applicable subheading for Style 00JCQ9 will be 6205.20.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: other: other: with two or more colors in the warp and/or filling: other. The rate of duty will be 19.7 percent ad valorem. The applicable subheading for Style 00JCNW will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear: other garments: other garments, women’s or girls’: of man-made fibers, other. The rate of duty will be 16 percent ad valorem The applicable subheading for Style JCNV will be 6206.30.3061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ shirts and shirt-blouses: of cotton: other: other, other: other: girls’: other. The rate of duty will be 15.4 percent ad valorem. The applicable subheading for Style 00JCPS will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, tops: women’s or girls’. The rate of duty will be 10.8 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