CLA-2-61:OT:RR:NC:N3:358
Mr. Robert T. Stack
Tompkins & Davidson, LLP
5 Hanover Square
15th Floor
New York, NY 10004
RE: The tariff classification of infant’s and girl’s apparel from El Salvador.
Dear Mr. Stack:
In your letter dated May 2, 2013, on behalf of Garan, Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Garan Design No. Spring 2014-74, is a girl’s size 3T pullover constructed of a combination of fabrics. The body of the garment is constructed of 100% cotton finely knit fabric and features a round neck with self-capping and a hemmed bottom. The front yoke of the garment is covered with 100% polyester knit openwork fabric; the same fabric forms the cap sleeves and three additional rows of ruffles on the garment’s front. The garment will also be imported in infant’s sizes 0-24 months.
The applicable subheading for girl’s sizes 2T-5T will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: other: women’s or girls’: other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for infant’s sizes 0-24 months will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imparted as parts of sets. The rate of duty will be 14.9 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