The tariff classification of girl’s shorts from Bangladesh

N264212 May 15, 2015 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.62.2060 Ms. Julia Ingram Garan Manufacturing Corporation 601 Highway 12 West Starkville MS 39759 RE: The tariff classification of girl’s shorts from Bangladesh Dear Ms. Ingram: In your letter dated April 13, 2015 you requested a tariff classification ruling. The sample that accompanied your letter will be returned to you, as requested. The submitted sample, Style S16-441, is a pair of girl’s knit pull-on shorts. The back panels (which wrap slightly to the front), 1 ¼ inch waistband, bow at the front center of the waistband and binding on the shorts are made from 60 percent cotton and 40 percent polyester jersey knit fabric. The front panels are also made from the same 60 percent cotton and 40 percent polyester jersey knit fabric but also have a 100 percent polyester knit openwork fabric overlay creating a two-ply front. The essential character of the short is imparted by the jersey knit fabric which forms the short body. Harmonized Tariff Schedule of the United States (HTSUS), General Rule of Interpretation (GRI) 3(b) and precedential Headquarters Ruling 950007, dated October 4, 1991, noted. The applicable subheading for the girl’s shorts, Style S16-441, will be 6104.62.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Shorts: Girls’: Other.” The rate of duty will be 14.9 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 the 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division