CLA-2-61:OT:RR:NC:N3:358

Ms. Deana Ferron
PVH
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of babies’ swimwear from China.

Dear Ms. Ferron:

In your letter dated August 23, 2013, you requested a classification ruling. You have submitted two samples. As requested, the samples will be returned to you.

Style 7570512 and Style 7570513 are babies’ swimwear with an interior diaper component. The outer shells and interior linings of both garments are constructed of polyester knit fabric. Between the outer shells and the interior linings is an interior layer of thin nylon woven fabric that has a polyurethane coating. The lining assists in preventing waste and bacteria from getting into the water.

Style 7570512 is for boys. It has swim trunk styling and a fully elasticized waistband. The interior panty section is sewn into the interior waistband and has elasticized fabric at the leg openings.

Style 7570513 is for girls. It has panty styling, a fully elasticized waistband with fabric bow and elasticized fabric at the leg openings.

Both styles will be imported in babies’ sizes 6 to 18 months.

The applicable subheading for Style 7570512 and Style 7570513 will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other. The duty rate will be 16 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,

Myles B. Harmon
Acting Director,
National Commodity
Specialist Division