The tariff classification of toddler garments from the Philippines.

N164175 May 20, 2011 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6206.30.3061; 6204.62.4031 Mr. Jeffrey Stone Renzo Company P.O. Box 39 Franklin Park, IL 60131 RE: The tariff classification of toddler garments from the Philippines. Dear Mr. Stone: In your letter dated April 27, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4314 is a toddler girl’s blouse and pants set. The blouse is constructed from 60% cotton, 40% polyester woven fabric. The blouse features long sleeves with one button corduroy cuffs, a corduroy peter pan collar, an empire waist, front embroidered smocking, a partial back opening secured by a right over left four button closure and a hemmed bottom. The pants are constructed from 60% cotton, 40% polyester woven corduroy fabric. The pants feature an elasticized waistband and hemmed ruffled bottoms. Style 4314 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United State (HTSUS), requires that these textile garments of different headings be separately classified, thus preventing classification of this style as a set. The applicable subheading for Style 4314 (blouse) will be 6206.30.3061, HTSUS, which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other, other: with two or more colors in the warp and/or the filling: girls’: other. The rate of duty will be 15.4 percent ad valorem. The applicable subheading for Style 4314 (pants) will be 6204.62.4031, HTSUS, which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: other: girls’ trousers and breeches: corduroy: other. The rate of duty will be 16.6 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