The tariff classification of a boy’s knit garment from China.

N247926 November 25, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Ms. Martha Long American Marketing Enterprises, Inc. 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a boy’s knit garment from China. Dear Ms. Long: In your letter dated November 13, 2013, you requested a tariff classification ruling for a boy’s knit garment. The submitted sample, Style No. BM060HPFF, is a boy’s knit garment referred to as a “Cover-Me-Wrap”. The garment is a hooded, poncho-like full body cover-up, made of plush knit polyester fabric. The style will be imported in toddler sizes 2T-4T (one-size fits all) and big boy’s sizes 4-10 (one-size fits all). You propose classification in Heading 6307.90.9889, the provision for other textile articles, other, other. The “Cover-Me-Wrap” is more specifically provided for in Chapter 61 as wearing apparel. We are returning your sample as you requested. The applicable subheading for the garment, Style No. BM060HPFF, will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, other, other, men’s or boys’. The rate of duty will be 14.9% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division