CLA-2-61:OT:RR:NC:N3:358
Mr. Anthony M. Ross
Hanesbrands Inc.
1000 East Hanes Mill Road
Winston-Salem, North Carolina 27105
RE: The tariff classification of a girl’s cheer set from China
Dear Mr. Ross:
In your letter dated July 27, 2016 and received by this office on September 2, 2016, you requested a tariff classification ruling on behalf of Champion Athleticwear. The sample received with your letter will be returned to you, as requested.
Style FS70A is a toddler girl’s cheer set consisting of three garments – a blouse, skirt and shorts. The sleeveless blouse is of a pieced construction from 100 percent polyester knitted fabric and features self-capping around the V-neckline and armholes, a partial back opening with a three snap closure, embroidered lettering across the chest and a hemmed bottom. The garment’s fabric has more than 10 stitches per linear centimeter measured in both the horizontal and vertical directions.
The skirt is constructed from 100 percent polyester knitted fabric and features an enclosed elasticized waistband, 2 ¼ inch side slit and hemmed bottom.
The shorts are constructed from 95 percent cotton and 5 percent spandex knitted fabric and feature an enclosed elasticized waistband and hemmed leg openings. You confirmed that the shorts are intended to be worn under the skirt.
Style FS70A will be imported is sizes 2T - 5T.
Style FS70A consists of two or more garments. Note 14, Section XI, Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, unless the context otherwise requires. Therefore, these garments cannot be classified as a set but will be classified separately.
The applicable subheading for the blouse will be 6106.20.2030, HTSUS, which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Girls’: Other.” The rate of duty will be 32 percent ad valorem.
The applicable subheading for the skirt will be 6104.53.2020, 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), knitted or crocheted: Skirts and divided skirts: Of synthethic fibers: Other: Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the shorts will be 6104.62.2060, 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), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Shorts: Girls’: Other.” 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven Mack
Director
National Commodity Specialist Division