The tariff classification of girls’ garments from the Philippines.

N217526 May 25, 2012 CLA-2-62 OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6106.10.0030, 6111.20.6030, 6209.20.5045, 6211.42.0060 Mr. Jeffrey Stone Renzo Company P.O. Box 39 Franklin Park, IL 60131 RE: The tariff classification of girls’ garments from the Philippines. Dear Mr. Stone: In your letter dated May 1, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample is a girl’s blouse and jumper set. The garments will be imported as Style 2244 for babies’ sizes 3 to 9 months, as Style 3244 for babies’ sizes 12 to 24 months, as Style 4244 for toddler sizes 2T to 4T and as Style 7244 for girls’ sizes 4 to 6X. The blouse is constructed from 60% cotton, 40% polyester finely knit fabric. It features a round neckline with Peter Pan collar, a three metal snap back opening, ¾ length puff sleeves with one button cuffs and a hemmed bottom. The jumper is constructed from 60% cotton, 40% polyester corduroy fabric. It features a round neckline with two button back opening, smocking and embroidery work at the bodice, oversize armhole openings and a hemmed bottom. The styles consist of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, thus preventing classification of the styles as sets. The applicable subheading for Styles 2244 and 3244 (blouse) will be 6111.20.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, other, other, imported as parts of sets. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for Styles 2244 and 3244 (jumper) will be 6209.20.5045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of cotton, other, other, imported as parts of sets. The rate of duty will be 9.3 percent ad valorem. The applicable subheading for Styles 4244 and 7244 (blouse) will be 6106.10.0030, HTSUS, which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton, girls’, other. The rate of duty will be 19.7 percent ad valorem. The applicable subheading for Styles 4244 and 7244 (jumper) will be 6211.42.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’, of cotton, jumpers. The rate of duty will be 8.1 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