CLA-2-61;95:RR:NC:TA:358 M80096

Neil S. Helfand
Serko & Simon LLP
1700 Broadway
New York, NY 10019

RE: The tariff classification of infants’ wear from China

Dear Mr. Helfand:

In your letter dated January 24, 2006, written on behalf of Rashti & Rashti, a division of H.J. Rashti & Company, you requested a classification ruling.

Submitted style M19876/7/8B for girls is comprised of four short-sleeved, legless bodysuits of finely knitted fabric of 100% cotton and of six pairs of anklets of finely knitted fabric of 67% cotton/22% polyester/5% nylon/3%rubber/3%spandex, packed in a zippered case of vinyl.

Submitted style D19382/3B for girls is comprised of three short-sleeved, legless bodysuits of finely knitted fabric of 100% cotton, of four pairs of anklets of finely knitted fabric of 62% cotton/31% polyester/7% other fibers, and of a wristlet that fastens by means of tabs that are similar to the VELCRO brand, marketed in disposable packaging.

As you have requested, the submitted styles are being returned.

The applicable subheading for the anklets will be 6111.20.6050 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted…, of cotton, other, other, other, socks…; for the bodysuits will be 6111.20.6010, HTS, which provides for …babies’ garments..knitted…of cotton, other, other, …washsuits and similar apparel; and for the rattle will be 9503.90.0080, HTS, which provides for other toys; reduced-size (“scale”) models and similar recreational modes, working or not, …other, other. The duty rate will be 8.1 percent ad valorem for the apparel, and free of duty for the rattle.

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/.

All of the apparel falls within textile category designation 239, but the rattle does not. 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