The tariff classification of infant’s and girl’s wearing apparel from China.

N175300 July 21, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6102.20.0020; 6111.20.6070; 6110.20.2079 Ms. Erin Deely American Eagle Outfitters 401 Fifth Avenue New York, NY 10016 RE: The tariff classification of infant’s and girl’s wearing apparel from China. Dear Ms. Deely: In your letter dated July 14, 2011, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style #3794 is a toddler girl’s (sizes 2-5T) hoodie style jacket constructed of 60% cotton, 40% polyester knit French Terry fabric. The jacket features a two ply hood, a full frontal opening with heavy duty zipper closure, long sleeves with rib-knit cuffs, kangaroo pockets and a rib-knit bottom that reaches the waist. The garment will also be imported in infant’s sizes 12/18 months and 18/24 months. Style #2382 is a girl’s hoodie style layer piece constructed from 60% cotton, 40% polyester lightweight knit fabric that is napped inside. The garment features an unlined hood, a full frontal opening with zipper closure, long sleeves with loosely knit cuffs, side slash pockets and a rib-knit bottom that reaches the waist. The article is not a jacket because it does not offer sufficient protection against the elements. The applicable subheading for Style #3794 (sizes 2T-5T) will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other those of heading 6104: of cotton, girls’. The rate of duty will be 15.9 percent ad valorem. The applicable subheading for Style #3794 (sizes 12/18M-18/24M) will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for Style #2382 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: of cotton: other, other: other: women’s or girls’. 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