CBP Ruling N243288 — The tariff classification of girl’s apparel from Mexico.

Tariff classification

Headings: 6112, 6110

Product description

As requested, the sample will be returned to you. The submitted sample, Style #7142130 is a girl’s three-piece swim set consisting of a two-piece swimsuit and a rash guard type pullover. All items are constructed from 80% nylon, 20% spandex knit fabric. The bikini style swimwear top has self-capping around the racer back, neckline and armholes forming spaghetti straps, a front lining and an elasticized bottom. The lined panty style swimwear bottom features an elasticized waist and leg openings. The rash guard pullover features a stand-up collar short hemmed raglan sleeves and a hemmed bottom.

CBP rationale

The applicable subheading for the Style# 7142130 two-piece swimsuit 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 applicable subheading for the Style# 7142130 pullover 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, women’s or girls’, other.

Full text

N243288 July 10, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6112.41.0020; 6110.30.3059 Ms. Deana Ferron Phillips Van Heusen Corp. 200 Madison Avenue 8th floor New York, NY 10016 RE: The tariff classification of girl’s apparel from Mexico. Dear Ms. Ferron: In your letter dated June 13, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style #7142130 is a girl’s three-piece swim set consisting of a two-piece swimsuit and a rash guard type pullover. All items are constructed from 80% nylon, 20% spandex knit fabric. The bikini style swimwear top has self-capping around the racer back, neckline and armholes forming spaghetti straps, a front lining and an elasticized bottom. The lined panty style swimwear bottom features an elasticized waist and leg openings. The rash guard pullover features a stand-up collar short hemmed raglan sleeves and a hemmed bottom. The applicable subheading for the Style# 7142130 two-piece swimsuit 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. The applicable subheading for the Style# 7142130 pullover 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, women’s or girls’, other. The rate of duty will be 32 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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