CLA-2-61:OT:RR:NC:N3:358
Ms. Lesa Hubbard
JCPenney Purchasing Corporation
6501 Legacy Dr.
Plano, TX 75024
RE: The tariff classification of a babies’ sleeveless top from an unknown country.
Dear Ms. Hubbard:
In your letter dated December 5, 2018, you requested a tariff classification ruling. A sample accompanied your letter; it will be retained for training purposes.
The submitted sample, PPK #195614, is an infant girl’s striped sleeveless top (size 24 months). In your letter you indicate the garment is constructed from 70 percent cotton and 30 percent polyester knit fabric. You state when wearing this garment the shoulders and much of the back are bare. The upper portion of the elasticized back is cut straight across from side seam to side seam. The sleeveless garment features a round neckline with rib-knit capping in the front and back; oversized armholes with rib knit capping; shoulder straps measuring approximately 2.5 inches in width at their widest point; and a plain, hemmed bottom. The garment does not feature the silhouette of a tank top. The top will be imported in newborn and infant girls’ sizes 0/12 months to 24 months, respectively.
The applicable subheading for PPK #195614 will be 6111.20.6070, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other Other: Other.” The rate of duty will be 8.1 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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division