The tariff classification of a girl’s garment from Cambodia, China, Indonesia and Malaysia.

N241625 June 4, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6108.91.0040 Ms. Ailin Chung Escala USA Inc. 112 West 34th Street Suite 1900 New York, NY 10120 RE: The tariff classification of a girl’s garment from Cambodia, China, Indonesia and Malaysia. Dear Ms. Chung: In your letter dated May 2, 2013, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, item 310091, is described as a “Girls’ Swim Hooded V-Neck Front Dress.” The item is a girl’s hooded beach cover-up made of French terry fabric that is 60% cotton, 40% polyester. The pullover style garment is loose fitting and extends from the shoulders to the mid-thigh area. It features a V-shaped front neckline, long sleeves with cut and distressed fabric cuffs, a kangaroo style patch pocket and a cut and distressed fabric bottom. The garment will be manufactured in Cambodia, China, Indonesia and Malaysia. The applicable subheading for item 310091 will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Girls’. The duty rate will be 8.5% 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