The tariff classification of a girl’s upper body garment from Bangladesh, China, India and Vietnam.

N226600 August 3, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Ken Park Wicked Fashions, Inc. /South Pole 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of a girl’s upper body garment from Bangladesh, China, India and Vietnam. Dear Mr. Park: In your letter dated July 17, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style # 12324-1038 is a girl’s combination tank top and “hoodie” style layer piece. The garment is created by the insertion of a tank top panel into the interior side seams of an outer layer hoodie. The garment is constructed of finely knit cotton, single jersey fabric and it imparts the visual impression of a tank top garment existing underneath a hooded garment. The tank style panel insert has a print design consisting of horizontal bands of color in various widths and colors. The piece dyed outer shell has a hood, a full front zipper opening, long sleeves with rib knit cuffs, patch slash pockets and a rib knit waist. The article is sized for girls ages 8 to 10. The applicable subheading for Style # 12324-1038 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: other, 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, Thomas J. Russo Director National Commodity Specialist Division