The tariff classification of a girl’s hoodie from Madagascar.

N213036 May 3, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Regina White-Santiago The Children’s Place Services Company, LLC 500 Plaza Drive Secaucus, NJ 07094 RE: The tariff classification of a girl’s hoodie from Madagascar. Dear Ms. White-Santiago: In your letter dated April 2, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style H2214H0010 is described by you as a toddler girl’s zip up hoodie. The garment is constructed from 72% cotton, 28% polyester knit fabric that is brushed on the inside. The outer surface of the garment measures over nine stitches per two centimeters in the direction the fabric is formed. The garment features a hood, long sleeves with rib-knit cuffs, a full frontal opening with a zipper closure and a ruffle fabric bottom. The hoodie is not classified as outerwear because it does not offer sufficient protection against the elements. The applicable subheading for Style H2214H0010 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: 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, Thomas J. Russo Director National Commodity Specialist Division