The tariff classification of a girl’s knit garment from China.

N125659 October 4, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.3000; 6110.20.2079 Ms. Karen Wilder Gymboree Manufacturing, Inc. 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of a girl’s knit garment from China. Dear Ms. Wilder: In your letter dated September 29, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Reference BG51120 is a girl’s swing style layer and occasion piece designed to be worn over a coordinated shirt or blouse. The outer shell is made of 80% cotton, 20% polyester velour finely knit fabric. The fully lined interior is made of cotton jersey fabric. The item features a full front zipper opening, a lined hood , slash pockets, long sleeves with ruffle cuffs and a wide bottom with ruffle trim. The style is sized for babies 3-24 months and toddlers 2T-5T. You describe the item as a girl’s jacket. While the garment has certain characteristics of a jacket we find that the article is a fashion layer piece. It lacks sufficient jacket characteristics and does not afford adequate protection against the elements as a jacket because of the knit fabric. The applicable subheading for Reference BG51120, babies’ sizes 3-24 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, 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 Reference BG51120, toddler sizes 2T-5T will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts and similar articles, knitted or crocheted, of cotton, other, other, women’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