The tariff classification of girls’ upper body garments from Vietnam, Cambodia and Indonesia

N336767 December 20, 2023 CLA-2-61:OT:RR:NC:N1:358 CATEGORY: Classification TARIFF NO.: 6106.10.0030 Sandra Penuela The Children's Place 500 Plaza DriveSecaucus, NJ 07094 RE:  The tariff classification of girls’ upper body garments from Vietnam, Cambodia and Indonesia Dear Ms. Penuela: In your letter dated November 28, 2023, you requested a tariff classification ruling. The submitted sample, style S049934, is a girl’s upper body garment constructed of 60 percent cotton and 40 percent polyester knit fabric.  The sleeveless loose-fitting garment extends from the neck to below the waist and features shoulder straps that measure approximately 1 ½ inches in width at the shoulder seams, a crew neckline, and a front panel that extends into two 5 inch long ties that fasten at the garment’s bottom.  The garment will also be imported under style S049942 in size M (7/8). Style S050563 consists of two girls’ upper body garments constructed of 60 percent cotton and 40 percent polyester knit fabric.  The sleeveless loose-fitting garments extend from the neck to below the waist and measure approximately 1¾ inches in width at the shoulder seams.  One garment is a tank-style garment and features capping at the armholes and the neckline, and a straight hemmed bottom.  The second pullover garment features an elasticized empire waist, capping at the armholes and the neckline, and a straight hemmed bottom.  The style is not a set because they are designed to be worn interchangeably and not together. Style S042266 is a girl’s tank-style garment constructed of 98 percent cotton and 2 percent Spandex knit fabric.  The sleeveless loose-fitting garment extends from the neck to below the waist and features a round front neckline, approximately 1½ inches in width at the shoulder seams, capping at the armholes and the neckline, and a straight hemmed bottom. The applicable subheading for styles S049934, S050563 and S042266 will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girl’s blouses and shirts, knitted or crocheted: Of cotton: Girls’: Other.” The rate of duty will be 19.7 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division