CLA-2 CO:R:C:T 956260 CAB
Mr. Chong Cerney
Sweet Potatoes Inc.
1716 Fourth Street
Berkeley, CA 94710
RE: Classification of a baby's diaper cover and shirt; Heading
6111; GRI 3; Note 5, Chapter 61, HTSUSA; Additional U.S. Note 1,
Chapter 61, HTSUSA; set
Dear Mr. Cerney:
This is in response to your inquiry of April 4, 1994,
requesting a tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for a girls'
short sleeve shirt and coordinated diaper cover. Samples were
submitted for examination.
FACTS:
The sample shirt is constructed of 100 percent cotton knit
fabric, has a printed pink and green bunny design at the chest,
contrast color pink capping at the neck opening, hemmed sleeves,
and a hemmed bottom. The sample diaper cover is constructed of 100
percent cotton knit fabric and has a printed bunny design, a full
plastic liner, an elasticized waist and leg opening, and vertically
aligned metal snap openings at both waist sides which can be
adjusted to fit various waist sizes.
ISSUE:
What is the proper tariff classification of the merchandise at
issue?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
Heading 6111, HTSUSA, is the provision for babies' garments
and clothing accessories.
Note 5, Chapter 61, HTSUSA, provides the following:
For the purposes of heading 6111:
(a) The expression "babies garments and clothing
accessories" means articles for young children of a body
height not exceeding 86 centimeters; it also covers babies'
diapers.
(b) Articles which are, prima facie, classifiable both in
heading 6111 and in other headings of this chapter are to
be classified in heading 6111.
Additional U.S. Note 1, Chapter 61, HTSUSA, states:
For the purpose of heading 6111, the term "sets" means two or
more different garments of headings 6111, 6209 or 6505
imported together, of corresponding sizes and intended to be
worn together by the same person.
Customs has determined that 86 centimeters includes the
commercial size range of 0 to 24 months. (See Customs Headquarters
Ruling Letter (HRL) 953041, dated April 15, 1993; HRL 082762, dated
March 19, 1990). As the instant articles are size 24 months and
intended for wear by infants, they are classifiable under Heading
6111, HTSUSA. The next question Customs must address is whether
the garments qualify for classification as a set under Heading
6111, HTSUSA.
The additional U.S. notes become applicable at the eight digit
level or U.S. subdivision of the international subheadings.
Additional U.S. Note 1, Chapter 62, HTSUSA, defines the term "set"
as used in Heading 6111, HTSUSA. In order to be classified in the
statistical provision for "sets" each garment of the set must be
classifiable under the same six and eight digit subheading. In
applying the aforementioned note to the instant garments, it
appears that they are classifiable as a set since they are
classifiable under the identical six and eight digit subheading of
6111.20.60, HTSUSA.
The importer states that the subject garments will be produced
in toddler sizes. The submitted samples are size 24 months which
is an infant's size. The characteristics of the garments are
indicative of infantswear. These attributes include overlapping
shoulder fabric at the neck, oversize neck openings, and the fact
that one of the garments is a covering for a diaper. As a result,
we will not issue a ruling based on the garments being manufactured
in toddler sizes without actual receipt of toddler size garments.
HOLDING:
Based on the foregoing, the garments that comprise the set are
classifiable in subheading 6111.20.6020, which provides for, among
other things, babies' cotton knit garments, sets. The applicable
rate of duty is 8.6 percent ad valorem and the textile restraint
category is 239.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest that you check, close to the time
of shipment, the Status Report on Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior to
importing the merchandise to determine the current status of any
import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division