CLA-2-61:S:N:N5:354 807500
Mr. Richard J. Housman
James J. Boyle & Co.
7505 Ambassador Pl., #B
Portland, OR 97220
RE: The tariff classification of a slip and jacket from Sweden
Dear Mr. Housman:
In your letter dated February 20, 1995, you requested a tariff classification ruling.
Style 46220 is a girls' full length slip. The sleeveless tank style upper portion is constructed from finely rib knit cotton fabric. The lower flared portion is made from woven cotton fabric, which is substantially embroidered. The essential character is imparted by the woven portion.
Style 98702 is a unisex unlined jacket made from knit cotton fabric. The garment features a drawstring hood, full zippered front and rib knit cuffs and waistband.
The applicable subheading for the slip will be 6208.19.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' singlets and other undershirts, slips, petticoats, . . .:of cotton. The rate of duty will be 11.8 percent ad valorem.
The applicable subheading for the jacket in the 70 - 80 cm range (newborn to 24 mos.) will be 6111.20.6040 HTS, which provides for babies' garments knitted or crocheted: of cotton: other. The rate of duty will be 8.6 percent ad valorem. In the 90 - 100 cm range (toddler 2 - 3) 6102.20.0020 HTS, which provides for women's or girls' overcoats, carcoats, . . .: of cotton, girls will apply. The rate of duty will be 16.8 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport