The tariff classification of girls’ short sleeve garments from Hong Kong.

N022541 January 30, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jon Nelson Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of girls’ short sleeve garments from Hong Kong. Dear Mr. Nelson: In your letter dated January 18, 2008 you requested a tariff classification ruling. Two samples were submitted for review. They will be returned to you upon completion of the ruling. Submitted sample, style GL203019 is a girl’s short sleeve upper body garment constructed of finely knit jersey fabric that is 95% cotton, 5% spandex. The item features a full front zipper opening, a hood, short puff sleeves, diagonal patch pockets above the waist, rib knit fabric at the sleeves and hemmed fabric at the pocket openings, hood and garment bottom. The style also has smocked fabric at the lower back. The article is sized for girls’ 2-6X. Submitted sample, style GL202841 is a girl’s short sleeve upper body garment constructed of finely knit jersey cotton fabric. The item features a deep vee opening at the neck, a full front zipper opening, a hood, short raglan sleeves, patch pockets with side scoop openings above the waist and rib knit fabric at the sleeves, hood, pocket openings and garment bottom. The style also has a fabric encased drawstring closure encircling the garment below the bodice. The article is sized for girls’ 7/8 -16. The applicable subheading for styles GL203019 and GL202841 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. 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, Robert B. Swierupski Director, National Commodity Specialist Division