The tariff classification of girl’s apparel from Bangladesh.

N245256 August 28, 2013 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6204.62.4066 Mr. Gerald Wyckoff Charles A. Redden, Inc. 1609 Vauxhall Road 2nd Floor Union, NJ 07083 RE: The tariff classification of girl’s apparel from Bangladesh. Dear Mr. Wyckoff: In your letter dated August 12, 2013, on behalf of your client Lollypop, DBA LT Apparel, you requested a tariff classification ruling. The submitted sample, Design# H9234 is a pair of girl’s 60% cotton, 40% polyester woven shorts. The shorts reach the top of the knees and feature a flat waistband with five belt loops, a fly front with metal clasp and zipper closure, two scoop front pockets and two back set-in pockets. The applicable subheading for Design# H9234 will be 6204.62.4066, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girl’s 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 and shorts: of cotton: other, other: girls’ shorts: other . The rate of duty will be 16.6 percent ad valorem. You have also inquired about the acceptable placement of a country of origin label on the shorts. The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States, shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. In T.D.71-264(3), it was determined that trousers, slacks, jeans and similar wearing apparel must be marked by means of a permanent label affixed in a conspicuous location on the garment, such as the inside of the waistband. However, the country of origin label on the trousers and similar garments is not limited to only one specific location in order to be considered conspicuous within the meaning of 19 U.S.C. 1304. As provided in section 134.41 (b), Customs Regulations (19 CFR 134.41 (b) the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. Section 134.1(d), Customs Regulations (19CFR 134.1 (d) defines the ”ultimate purchaser” generally as the last person in the United States who will receive the article in the form in which its imported. The shorts feature two back pockets, the pocket linings of which are sewn into the rear waistband. The right pocket’s visible lining contains the printed text “Made In Bangladesh”, approximately two inches below the waistband. The label also features fiber content and care instructions. The proposed marking of imported shorts, as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported shorts. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov. 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, Myles B. Harmon Acting Director National Commodity Specialist Division