The tariff classification of various garments from Mexico.

N213260 April 24, 2012 CLA-2-61:OT:RR:NC:N3: 358 CATEGORY: Classification TARIFF NO.: 6109.10.0070; 6104.63.2060; 6114.30.1020 Mr. Thomas Ventura Rodolfo Corral Inc. 9100 South Sepulveda Blvd. Suite 124 Los Angeles, CA 90045 RE: The tariff classification of various garments from Mexico. Dear Mr. Ventura: In your letter dated April 4, 2012, on behalf of your client, L.A. Ilusion, Inc. you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted three samples. Style 849 is a girl’s short set. The girl’s tank-like garment is constructed from 93% cotton, 7% spandex knit fabric. The top features capping around the armholes forming the shoulder straps and capping around the neckline. The item also features a placket opening secured by three buttons and a hemmed bottom. The top extends to the waist. The shorts are constructed from 46% cotton, 46% polyester and 8% spandex knit fabric. The shorts feature an enclosed elasticized waistband, front curved pockets and hemmed leg openings. Style 849 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of items consisting of two or more garments as sets. Style 4469, is a woman’s top constructed from 91 percent polyamide and 9 percent spandex knit fabric. The top features spaghetti straps; a scooped front neckline; two rows of ruffles finished with openwork fabric at the front neckline; an elasticized waist with a textile bow in the center and a hemmed bottom. The upper back of the garment extends straight across the lower armhole openings, exposing the upper back. The applicable subheading for Style 849 (top) will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton, women’s or girls: other: other. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for Style 849 (shorts) will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, …, shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, shorts: girls’: other. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for Style 4469 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: women’s. The duty rate will be 28.2% 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