The tariff classification of girls’ knit tops from Indonesia.

N234369 November 15, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6070, 6114.20.0010 Ms. Kay Morrell JC Penney Purchasing Corporation 6501 Legacy Drive MS 2216 Plano, TX 75024 RE: The tariff classification of girls’ knit tops from Indonesia. Dear Ms. Morrell: In your letter dated October 11, 2012, you requested a tariff classification ruling. As requested, the submitted samples will be returned to you. Two samples were submitted for review. Both samples are Style PPK 77069; a girl’s cotton knit jersey top. The top features an asymmetric neckline that is cut on the bias and features one narrow fabric shoulder strap with bow tie and one shoulder with wide fabric coverage. The garment coverage at the elasticized neckline includes one short cap sleeve on one side and exposed coverage below the armhole opening on the other side. Two rows of ruffle fabric are inserted between seams at the neckline. The garment has exposed coverage on one upper shoulder and back side and a hemmed bottom. One sample is Style PPK 77069, size 12 months. The other sample is Style PPK 77069, size 3 toddler. The style will be imported in babies’ sizes 12- 24 months and in toddler sizes 2T-4T. The applicable subheading for the top, babies’ sizes 12- 24 months, will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other, other, other, other. The duty rate will be 8.1% ad valorem. The applicable subheading for the top, toddler sizes 2T-4T will be 6114.20.0010, HTSUS, which provides for other garments, knitted or crocheted: of cotton: tops: women’s or girls’. The duty rate will be 10.8% 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