CLA-2-D:C:G27 A88247
Gretchen H. Zink
Talbots
175 Beal Street
Hingham, MA 02043
RE: The tariff classification of a girls' cotton woven bloomer set from Hong Kong
Dear Ms. Zink:
This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 CFR 177) in response to your request dated October 1, 1996.
A sample was received of Style # 72142364, a girls' bloomer set. The set consists of a top and shorts of a matching print 100% cotton woven fabric. The sleeveless top has a scoop neckline with a button closure at each of the two shoulder straps. It is trimmed with rick rack at the neckline and armholes. The top has a ruffle on the bottom. The shorts feature a pull-on elastic waistband and ruffles at each leg closure. Style # 72142364 will be manufactured in Hong Kong and will be imported in toddler sizes 2T-4T.
The applicable subheading for the bloomer set top will be 6206.30.3060, Harmonized Tariff Schedule(HTS), which provides for women's or girls' blouses, shirts and shirt-blouses, of cotton, other, other, other, girls', other. The duty rate will be 16.2 percent ad valorem.
The applicable subheading for the bloomer set shorts will be 6204.62.4065, HTS, 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), trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, shorts, girls', other. The duty rate will be 17.5 percent ad valorem.
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