CLA-2-61:RR:NC:TA:358 L88493
Chris Lee
Hippogenic, Inc.
16824 69th Pl W
Lynnwood, WA 98037
RE: The tariff classification of one-piece body garments for unisex wear from Vietnam
Dear Mr. Lee:
In your letter dated November 1, 2005 you requested a classification ruling.
One of the submitted samples, manufactured from finely knitted fabric of 100% cotton, is a legless, long-sleeved, round-necked garment that fastens together around the leg openings and across one of the shoulders by means of snaps.
The other submitted sample, manufactured from finely rib-knitted fabric of 100% cotton, is a legged and footed, long-sleeved garment that fastens together by means of a zipper that extends from one of the ankle areas to below the round neckline where a snapped tab is sewn.
When sized for infants the applicable subheading for the legless garment will be 6111.20.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…knitted…of cotton, other, other…washsuits and similar apparel; and when sized for larger children it will be 6114.20.0020, HTS, which provides for other garments, knitted…of cotton, bodysuits and bodyshirts. The duty rates will be 8.1 and 10.8 percent ad valorem, respectively.
When sized for infants the applicable subheading for the legged and footed garment will be 6111.20.6070, HTS, which provides for babies’ garments…knitted…of cotton, other, other, other, other; and when sized for larger children it will be 6114.20.0046, HTS, which provides for other garments, knitted…of cotton, coveralls…and similar apparel, other, girls’. The duty rates will be 8.1 and 10.8 percent ad valorem, respectively.
The legless garment falls within textile category designation 239 for infants and within 359 for larger children, and the legged and footed garment falls within category 239 for infants and within 237 for larger children. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division