CLA-2-61:OT:RR:NC:3:358
Mr. William Thomas Gould
Zisser Group
3807 West Sierra Highway
Suite 6 PMB 4617
Acton, CA 93510-1256
RE: The tariff classification of an infant’s and toddler girl’s top from Mexico or China.
Dear Mr. Gould:
This ruling replaces N083375, dated November 9, 2009, which contained a clerical error with regard to the subheading for the infant’s top. The request is filed on behalf of your client, Fortune Fashions Industries, LLC. The submitted sample was returned to you. A corrected ruling follows.
The sample, Style 3502, is an infant’s top (sizes 12, 18 and 24 months) constructed from 100% cotton finely knit fabric. The lightweight top features self-capping on the front neck and sides of the shoulder straps. The straps are knotted together on the back of the garment. The item also features an elasticized straight back at the bottom of the armhole openings and a banded bottom. This style will also be imported in toddler sizes 3T, 4T and 5T.
The applicable subheading for the infant’s top will be 6111.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: T-shirts, singlets and similar garments, except those imported as parts of sets . The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the toddler girl’s top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, tops: women’s or girls’. The rate of duty will be 10.8 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/.
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