CLA-2-61:OT:RR:NC:3:358

Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, NJ 07512

RE: The tariff classification of girl’s shorts from Bangladesh.

Dear Ms. Stanczak:

In your letter dated January 25, 2011 you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, Style CS200C, “Short with Pointelle” is a pair of girl’s shorts constructed of acrylic knit fabric. The shorts feature a rib-knit waistband and pointelle stitching above the rib-knit bottom.

The applicable subheading for Style CS200C will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ shorts, knitted or crocheted: of synthetic fibers: other: other: girls’. The rate of duty will be 28.2 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