CLA-2-62:OT:RR:NC:N3:358

Ms. Lisa DeFelice
Parigi Enterprises- Hartstrings LLC
270 East Conestoga Road
Strafford, PA 19087

RE: The tariff classification of a boy’s shirt from India.

Dear Ms. DeFelice:

In your letter dated December 8, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample, Style K7125 is a boy’s long sleeve shirt with one button cuffs, a partial front opening secured with a zipper, a hood, a kangaroo pocket, adjustable button and fabric tabs at the waist sides and a curved back hem. The shirt is constructed from a cotton woven yarn dyed plaid fabric.

The applicable subheading for Style K7125 will be 6205.20.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: other: with two or more colors in the warp and/or filling: other: boys’: other. The rate of duty will be 19.7 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,

Thomas J. Russo
Director
National Commodity Specialist Division