The tariff classification of toddler garments from the Philippines.

N235815 December 10, 2012 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6206.30.3031; 6204.62.4066 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 November 16, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4370 is a toddler girl’s blouse and shorts set. The blouse is constructed from 60% cotton, 40% polyester woven gingham fabric. The blouse features short ruffle cap sleeves, a round hem neckline, a three button back opening that fastens right over left, a ruffle stripe hem and chest embroidery with applique work depicting a cupcake. The shorts are constructed from 60% cotton, 40% polyester striped seersucker fabric. The capri style shorts feature a covered elasticized waistband and ruffle fabric at the leg openings. Style 4370 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 4370 (blouse) will be 6206.30.3031, 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 4370 (shorts) will be 6204.62.4066, 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’ shorts: 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, Thomas J. Russo Director National Commodity Specialist Division