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

N286160 June 2, 2017 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6111.20.3000 Ms. Karen Wilder The Gymboree Corporation 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of a girl’s upper body garment from Bangladesh Dear Ms. Wilder: In your letter dated April 28, 2017, you requested a tariff classification ruling. Your letter was submitted with a sample. The sample will be returned to you, as requested. The submitted sample, Style #140168890, is a girl’s pullover constructed from 100 percent cotton jersey knit fabric. The sleeveless garment features an A-line silhouette, an elasticized asymmetrical neckline, a 3 ¾ inch wide self-fabric ruffle at the neckline and a hemmed bottom. The ruffle rests over the shoulder on one side covering a 1 3/8 inch wide shoulder strap and under the arm on the other side exposing a ½ inch wide elasticized shoulder strap. Style #140168890 will be imported in sizes 6-12 months through 5T. The applicable subheading for the sleeveless pullover in toddler sizes, 2T-5T, 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 the sleeveless pullover in infant sizes, up to 24 months, will be 6111.20.3000, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.” 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 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