The tariff classification of girls’ garments from the China.

N217520 May 23, 2012 CLA-2-62 OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6206.30.3061, 6209.20.5035, 6211.42.0060 Mr. Jeffrey Stone Renzo Company P.O. Box 39 Franklin Park, IL 60131 RE: The tariff classification of girls’ garments from the China. Dear Mr. Stone: In your letter dated May 1, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample is a girl’s blouse and jumper set. The style will be imported as Style 3105 in babies’ sizes 12 to 24 months and as Style 4105 in toddler sizes 2T to 4T. The blouse is constructed from 60% cotton, 40% polyester poplin fabric. It features a round neckline, a Peter Pan collar with contrast color piping and ruffle trim, a five button back opening, long puff sleeves with ruffle cuffs and a hemmed bottom. The jumper is constructed from 60% cotton, 40% polyester corduroy fabric. It features a round neckline with three button back opening, bodice embroidery and appliqué work depicting a teapot, oversize armhole openings and a hemmed bottom. The applicable subheading for Style 3105 (jumper and blouse) will be 6209.20.5035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of cotton: other, other, sets. The rate of duty will be 9.3 percent ad valorem. Style 4105 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, thus preventing classification of this style as a set. The applicable subheading for Style 4105 (blouse) will be 6206.30.3061, HTSUS, which provides for women’s or girls’ blouses, shirts and shirt-blouses, of cotton, other, other, other, girls’, other. The rate of duty will be 15.4 percent ad valorem. The applicable subheading for Style 4105 (jumper) will be 6211.42.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’, of cotton, jumpers. The rate of duty will be 8.1 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