The tariff classification of girls’ garments from China

N253200 May 23, 2014 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6106.10.0030; 6110.20.2079 Ms. Lisa Beppel Hartstrings LLC 680 American Ave, Suite 101 King of Prussia, PA 19406 RE: The tariff classification of girls’ garments from China Dear Ms. Beppel: In your letter dated May 6, 2014 you requested a tariff classification ruling. The submitted samples, styles H1210, H1640 and H1820, are girls’ garments constructed from a knit fabric of 100 percent cotton. Alternatively, you state you are considering using a 60 percent cotton and 40 percent polyester knit fabric. The fabric has more than ten stitches per centimeter measured in both the horizontal and vertical directions. The three garments will be imported in girls’ sizes 2T to 16. Style H1210 is a girl’s knit pullover featuring a round neckline, long gathered sleeves, hemmed cuffs and a straight hemmed bottom. The front panel features embroidery and sewn on appliques, plastic sequins and velvet bows. Style H1640 is a girl’s knit shirt featuring a round neckline, a high back with a keyhole opening and single button closure, long sleeves, hemmed cuffs and ruffles of the same fabric at the bottom of garment. The front panel features printing, embroidery and sewn on plastic sequins and bows. Style H1820 is a girl’s knit shirt featuring a round neckline, high back with a keyhole opening and single button closure, short gathered sleeves, hemmed cuffs and a straight hemmed bottom. The front panel features printing, embroidery, sewn on bows and sewn on pieces of narrow knit fabric. The applicable subheading for style H1210 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. The applicable subheading for styles H1640 and H1820 will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of cotton: girls’: other. The rate of duty will be 19.7 percent. 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/. The samples were not requested to be returned in the submitted ruling request and, therefore, will be retained by this office. 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 Wachtel at Kimberly.A.Wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division