The tariff classification of girl’s garments from India.

N251157 March 27, 2014 CLA-2-61 OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6106.20.2030 Ms. Lisa Beppel Hartstrings LLC 240 East Conestoga Road Strafford, PA 19087 RE: The tariff classification of girl’s garments from India. Dear Ms. Beppel: In your letter dated March 6, 2014, you requested a tariff classification ruling. You have submitted two samples. Style SF390 is a girl’s pullover constructed of both knit and woven components. The princess seamed T-shaped front panel, long sleeves and the top of the back panel above the seamed waist are constructed from 100% cotton knit fabric that measures more than 9 stitches per 2 centimeters in the direction the stitches were formed. The remaining garment portions, namely the sides of the front and the back below the waist, are constructed from 100% rayon woven fabric. The pullover features a round neckline, hemmed cuffs and a high–low hemmed bottom. The cotton knit components impart the essential character of the garment. Style SE340 is a girl’s shirt constructed of both knit and woven components. The top front panel above the empire waist, long sleeves, the top of the back panel above the seamed waist and an open-work knit overlay down the middle of the entire garment front are constructed from 50% cotton, 50% rayon knit fabric. The remaining garment portions, namely the bottom of the front and the back below the waist, are constructed from 100% woven rayon fabric. The shirt features a square neckline, hemmed cuffs, a one button back keyhole closure and a hemmed straight bottom that reaches the waist all around, but is slightly lower and curved at the back. The knit components impart the essential character of the garment. The applicable subheading for style SF390 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: other: women’s or girls’: other.” The rate of duty will be 16.5 percent ad valorem. The applicable subheading for style SE340 will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: of man-made fibers: other, girls’: other.” The rate of duty will be 32 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 Kimberly Praino at Kimberly.Praino@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division