The tariff classification of a girl’s knit upper body garment from China

N279275 October 12, 2016 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6106.10.0030 Mr. Mark Estebo Par Customs Brokers 2164 Tall Grass Circle Mount Pleasant, South Carolina 29466 RE: The tariff classification of a girl’s knit upper body garment from China Dear Mr. Estebo: In your letter dated September 1, 2016, you requested a tariff classification ruling on behalf of your client, Haddad Apparel Group. A sample was submitted with your ruling request. The submitted sample, Style 353211-023-XX, is a girl’s sleeveless upper body garment constructed from 80 percent cotton and 20 percent polyester knit fabric. The outer surface of the fabric has more than 10 stitches per linear centimeter in each direction. The garment consists of two layers constructed from the same fabric and sewn together at the neck, rear zipper closure, right shoulder and right armhole. Both layers have a round neckline, high rear neckline, 2 ¾ inch shoulder seams and a rear partial opening with a zipper closure beginning at the neckline. The inner garment reaches below the waist and features a 1 ½ inch wide elastic band around the bottom of the garment. The band does not function as a means of tightening . The outer layer has a right side seam but the front and back panels are not connected and are free-hanging on the left side. This layer is printed with a large Air Jordan logo on the front panel, features binding that finishes the bottom and left side edges and extends approximately 4 inches below the internal garment. The applicable subheading for the knit sleeveless garment 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 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division