CLA-2-61:OT:RR:NC:N1:358
Lara Cartwright
Hanna Andersson
608 NE 19th Ave Portland, OR 97232
RE: The tariff classification of children's garments from India
Dear Ms. Cartwright:
In your letter dated August 14, 2024, you requested a tariff classification ruling. The sample will be returned as requested.
The submitted sample, style 82688, consists of a girl's sweater and a pair of shorts constructed of 100 percent cotton knit fabric. The sweater features a crew neck, short rib-knit sleeves and a rib-knit bottom extending from the neckline to the waist. The pullover-style sweater measures 9 stitches per 2 centimeters in the direction the stitches were formed. The shorts feature an elastic waistband and rib-knit leg openings.
In your letter you propose two classifications for the sweater: 6110.20.1020 and 6114.20.0020.Subheading 6110.20.1020 Harmonized Tariff Schedule of the United States (HTSUS) provides for sweaters that contain flax fibers; however, based on the material composition provided for both garments, they are primarily composed of cotton and do not contain flax fibers. Subheading 6114.20.0010, HTSUS, provides for other garments, knitted or crocheted; however, the garment falls under the sweater provision since it meets the stitch count criteria for sweaters.
For the shorts, you propose subheading 6104.62.2050, HTSUS, which provides for parts of playsuits; however, in this case the two garments do not physically connect. The shorts feature a substantially elasticized waistband, allowing them to be worn apart from the top.
Consequently, the applicable subheading for the sweater will be 6110.20.2025, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: sweaters: girls'. The rate of duty will be 16.5 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: 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division