CLA-2-62:OT:RR:NC:N3:358
Mr. Jeffrey Stone
Renzo Company
P.O. Box 39
Franklin Park, Il 60131
RE: The tariff classification of toddler girl’s garments from the Philippines.
Dear Mr. Stone:
In your letter dated May 3, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you.
Your submitted sample, Style 4320 is a toddler girl’s blouse and pants set. The long sleeve blouse is constructed from woven 60% cotton, 40% polyester printed fabric with a random all-over color circle design. The swing style blouse features an embroidered smocked bodice, a four button partial back opening, corduroy capping with scallop edging at the round neck and the elasticized sleeve cuffs.
The pants are constructed from woven 60% cotton, 40% polyester corduroy fabric. The pull-on style garment features an enclosed elasticized waistband and hemmed bottoms with two rows of ruffles with scallop edging.
Style 4320 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, thus preventing classification of this style as a set.
The applicable subheading for Style 4320 (blouse) 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: other: girls’: other. The rate of duty will be 15.4 percent ad valorem.
The applicable subheading for Style 4320 (pants) will be 6204.62.4031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: other, other: girls’ trousers and breeches: corduroy: other. The rate of duty will be 16.6 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