CLA-2-61:OT:RR:NC:3:358
Ms. Maureen Ford
Toys “R” Us, Inc.
One Geoffrey Way
Wayne, NJ 07470
RE: The tariff classification of girls’ garments from Thailand.
Dear Ms. Ford:
In your letter dated July 28, 2008, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted two samples. Style 709816 is a girl’s swing style pullover constructed from finely knit cotton fabric. The garment has short elasticized ruffle sleeves, an elasticized ruffle round neckline, elasticized smocking at the bodice and corresponding upper back and a flared bottom.
Style 604062 is a girl’s blouse constructed of lightweight cotton sheeting fabric. The garment has short cap sleeves, a three button back closure, a wide band of elasticized smocking circumventing the high waist and a modified drop vee opening at the front neckline. Both styles have all-over floral designs. The styles will be imported in babies’ sizes newborn to 24 months and toddler sizes 2T-4T.
The applicable subheading for Style 709816 in babies’ sizes will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, sweaters, pullovers, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for Style 709816 in toddler sizes will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, 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 Style 604062 in babies’ sizes will be 6209.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of cotton, blouses and shirts, except those imported as parts of sets. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for Style 604062 in toddler sizes will be 6206.30.3061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt blouses, of cotton, other, other, other, girls’, other. The rate of duty will be 15.4 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 World Wide Web at http://www.usitc.gov/tata/hts/.
Style 709816 and Style 604062 in infant sizes fall within textile category 239. Style 709816 in toddler sizes falls within textile category 639. Style 604062 in toddler sizes falls within textile category 641. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division