The tariff classification of girls’ apparel from China

N303448 April 8, 2019 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 6114.20.0060 Mr. Anthony M. Ross Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of girls’ apparel from China Dear Mr. Ross: In your letter dated March 11, 2019, you requested a tariff classification ruling. The samples will be retained for training purposes. Style FS70H is a toddler girl’s “Cheer” dress and brief set. The dress is sleeveless and features a V-neckline in the front, an embroidered logo on the chest, a three snap back closure, one striped overlay encircling the bottom of the dress and two forming a V-shape on the front panel beginning at the bottom of each armhole. In your submission you indicate the dress is constructed of 100 percent polyester knit fabric. The outerwear brief is constructed of 95 percent cotton and 5 percent spandex knit fabric. The brief features a covered elastic waistband. In subsequent coorespondance you state that this style will be imported in sizes 2T to 5T. The applicable subheading for the dress representing style FS70H will be 6104.43.2020, 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: Dresses: Of synthetic fibers: Other: Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the brief representing style FS70H will be 6114.20.0060, HTSUS, which provides for “Other garments, knitted or crocheted: Of cotton, Other: Women's or girls'.” The rate of duty will be 10.8% 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 Michael Capanna at michael.s.capanna@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division