The tariff classification of girl’s garments from Colombia.

N238742 March 21, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.53.2020; 6104.63.2028 Mr. Juan Pajuelo Athena Corporate Advisors Inc. 2560 Carrington Way Frederick, MD 21702 RE: The tariff classification of girl’s garments from Colombia. Dear Mr. Pajuelo: In your letter dated February 13, 2013, on behalf of Carmen Salazar Wright, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 420012 is described as a girl’s leggings and mini-skirt set. The skirt and leggings are constructed of 62% polyester, 34% cotton, 4% elastane knit fabric. The printed A-line mini-skirt features an fabric enclosed elasticized waistband, three non-functioning buttons on the front left side and a hemmed bottom. The tight fitting leggings feature an elasticized waist and hemmed bottoms. Style 420012 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that these textile garments of different headings be separately classified, thus preventing the classification of the style as a set. The applicable subheading for the skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts. . ., knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, girls’. The rate of duty will be 16 percent ad valorem. The applicable subheading for the pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (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, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: other: other. The rate of duty will be 28.2 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