N242616 N2 Ruling Active

The tariff classification of a girl’s bathing suit from China.

Issued June 25, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6112.41.0020

Headings: 6112

Product description

As requested, the sample will be returned to you. The submitted sample, Style #G0435 is a girl’s two piece bathing suit constructed from 82% nylon, 18% spandex knit fabric. The tankini style top has self-capping around the neckline forming spaghetti straps, a front lining, a hemmed bottom and six tiers of color blocked horizontal ruffles. The lined panty style bottom features an elasticized waist and leg openings. The style will be imported in girl’s sizes 3,4,5,6, 6X and 7.

CBP rationale

The applicable subheading for Style# G0435 will be 6112.41.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, knitted or crocheted: women’s or girls’ swimwear: of synthetic fibers, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread: girls’.

Full text

N242616 June 25, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6112.41.0020 Ms. Stella Chow Karasia Imports, Inc. 532 North Gerona Avenue San Gabriel, CA 91775 RE: The tariff classification of a girl’s bathing suit from China. Dear Ms. Chow: In your letter dated May 30, 2013, on behalf of your client, American Girl, Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style #G0435 is a girl’s two piece bathing suit constructed from 82% nylon, 18% spandex knit fabric. The tankini style top has self-capping around the neckline forming spaghetti straps, a front lining, a hemmed bottom and six tiers of color blocked horizontal ruffles. The lined panty style bottom features an elasticized waist and leg openings. The style will be imported in girl’s sizes 3,4,5,6, 6X and 7. The applicable subheading for Style# G0435 will be 6112.41.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, knitted or crocheted: women’s or girls’ swimwear: of synthetic fibers, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread: girls’. The rate of duty will be 24.9 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

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