The tariff classification of girls’ swimwear from China.

N160386 April 15, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6112.41.0020 Mr. Joe Rafferty Daron Fashions, Inc. 131 West 35th Street New York, NY 10001 RE: The tariff classification of girls’ swimwear from China. Dear Mr. Rafferty: In your letter dated April 12, 2011, you requested a tariff classification ruling. As requested the samples will be returned to you You have submitted two samples. The first sample, Style KM002 is a girl’s swimsuit constructed of knit 83% nylon, 17% spandex fabric with a knit polyester lining. The two piece swimsuit consists of a lined bra top with self-fabric capping around the neck and armholes, forming the shoulder straps and a hemmed elasticized bottom. The bottom is a lined boy short with an elasticized waist and hemmed bottoms. The second sample, Style KM003 is a girl’s swimsuit constructed of knit 81% nylon, 19% spandex fabric with knit polyester lining. The two piece swimsuit consists of a partially lined tankini top with self-fabric capping around the neck and armholes forming the criss-cross shoulder straps and a hemmed bottom. The bottom is a partially lined panty with an elasticized waist and hi-cut leg openings. The applicable subheading for Styles KM002 and KM003 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: woman’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. 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