CLA-2-61:OT:RR:NC:3:358
Ms. Tina Ross
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of children’s clothing from China and India.
Dear Ms. Ross:
In your letter dated August 26, 2010, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted five samples. Style 00KBCS “Tibasyb” is an infant’s shirt constructed from finely knit cotton fabric. The shirt features a printed front design, a round neckline, a two snap closure on the shoulder, short hemmed sleeves and a hemmed bottom.
Style 00KBBY “Tecrab” is an infant’s shirt constructed from finely knit fabric that is 94% cotton, 6% spandex. The shirt features long raglan sleeves, a printed front design, a round neckline, a partial back opening with a three snap closure at one raglan sleeve, hemmed sleeves and a hemmed bottom.
Style 00JCQY “Tabacy” is boy’s T-shirt constructed from finely knit cotton jersey fabric. The item features a rib-knit crew neckline, screen printing on the front panel, short hemmed sleeves and a hemmed bottom. The garment has self-fabric binding on the inside rear neck seam and shoulder seams that is secured with functional chain stitching.
Style 0JCPQ “Tiker” is a girl’s tank top constructed from finely knit fabric that is 65% polyester, 35% cotton. The item features a U-shaped front neckline, a back neckline dip, a back cut-out and a hemmed bottom.
Style 0JCPT “Traci” is a girl’s top constructed from finely knit cotton fabric. The garment features has a flared body silhouette, armhole openings that are cut straight across the garment back, tapered shoulder straps, a U-shaped neckline, a racer back with ruffles, a hemmed front panel and a longer hemmed back panel.
The applicable subheading for Styles 00KBCS and 00KBBY will be 6111.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, blouses and shirts, except those imported as parts of sets. The rate of duty will be 19.7 percent ad valorem.
The applicable subheading for Style 00JCQY will be 6109.10.0014, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, men’s or boys’, other T-shirts, boys’. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for Style 0JCPQ will be 6109.90.1070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls’, tank tops and singlets, girls’. The rate of duty will be 32 percent ad valorem.
The applicable subheading for Style 0JCPT 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