The tariff classification of children’s garments from Turkey.

N213350 May 10, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2045; 6114.20.0010 Ms. Antonella Gaudio Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of children’s garments from Turkey. Dear Ms. Gaudio: In your letter dated April 10, 2012, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted three samples. Style 00J0DD KYAFG “Spunny” is a children’s pullover sweatshirt constructed of finely knit cotton fabric that is napped on the inner surface. Out seam construction is found at the top edges of the hood and shoulders. The pullover sweatshirt features a hood, long sleeves with elasticized rib-knit cuffs, an embroidered front panel, a kangaroo pocket with a small patch pocket and an elasticized rib-knit bottom. The garment extends to the waist. Style 00J04U KYAFI “Susie” is a children’s top constructed of cotton knit fabric that is napped on the inner surface. Out seam construction is found at the top edges of the hood and shoulders. The top does not reach the vicinity of the front waist. The garment features a full frontal opening with a zipper closure, long sleeves with rib-knit cuffs, a hood and a banded bottom. Style 00T07V KYAFI “Stel” is a toddler’s top constructed of cotton knit fabric that is napped on the inner surface. Out seam construction is found at the top edges of the hood and shoulders. The top does not reach the vicinity of the front waist. The garment features a full frontal opening with a zipper closure, long sleeves with rib-knit cuffs, a hood and a banded bottom. The applicable subheading for Style 00J0DD KYAFG “Spunny” will be 6110.20.2045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: sweatshirts: girls’. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for Styles 00J04U KYAFI “Susie” and 00T07V KYAFI “Stel” will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, tops: 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, Thomas J. Russo Director National Commodity Specialist Division