The tariff classification of children’s pullovers and shorts from China.

N197728 January 6, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 6110.30.3059; 6203.43.4040; 6204.63.3540 Mr. Brian G. Pearce CVS On-site Import Client Liaison One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of children’s pullovers and shorts from China. Dear Mr. Pearce: In your letter dated December 15, 2011, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted four samples. Item number 871634 is a boy’s pullover constructed from knit polyester fabric. The finely knit garment measures more than 9 stitches per 2 centimeters in the direction the fabric is formed. The item features a round neckline, a full frontal opening with a zipper closure, short hemmed raglan sleeves and a hemmed bottom. Item number 871634 is a girl’s pullover constructed from knit polyester fabric. The finely knit garment measures more than 9 stitches per 2 centimeters in the direction the fabric is formed. The item features a round neckline, a full frontal opening with a zipper closure, short hemmed raglan sleeves and a hemmed bottom. Item number 871637 are polyester woven “Sun Board” shorts for boys. The shorts feature a non elasticized waistband, a fly front with a hook and loop closure, a laced drawstring with four grommets at the front of the waist, a patch pocket on the left leg with a flap hook and loop closure, a grommet for drainage at the bottom of the pocket, a patch pocket on the rear with a hook and loop closure, a grommet for drainage at the bottom of the pocket and hemmed legs. Item number 871637 are polyester woven “Sun Board” shorts for girls. The shorts feature a non elasticized waistband, a fly front with a hook and loop closure, a laced drawstring with four grommets at the front of the waist, a patch pocket on the left leg with a flap hook and loop closure, a grommet for drainage at the bottom of the pocket, a patch pocket on the rear with a hook and loop closure, a grommet for drainage at the bottom of the pocket and hemmed legs. You state that all items provide UPF 50+ protection from the sun. The items are suitable for warm weather use during recreational activities. The applicable subheading for Item number 871634 boy’s will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: men’s or boys’: other. The rate of duty will be 32 percent ad valorem. The applicable subheading for Item number 871634 girl’s will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: women’s or girls’: other. The rate of duty will be 32 percent ad valorem. The applicable subheading for Item number 871637 boy’s will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: shorts: boys’: other. The rate of duty will be 27.9 percent ad valorem. The applicable subheading for the 871637 girl’s will be 6204.63.3540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other, shorts: girls’: other . The rate of duty will be 28.6 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, Thomas J. Russo Director National Commodity Specialist Division