CLA-2-61:RR:NC:TA:358 M85502

Edith Tolchin
EGT Global Trading
P.O. Box 231
Florida, NY 10921

RE: The tariff classification of a “Round Noggin Vest” for infants’ wear from Thailand

Dear Ms. Tolchin:

In your letter that was received by this office on July 26, 2006 and that you wrote on behalf of Kamber Corporation, you requested a classification ruling.

The characteristics of the submitted, sleeveless garment, that is manufactured from finely knitted fabric of 100% cotton, are a full-front, zippered opening, a scoop neckline, at each shoulder a strap that attaches together by means of fasteners that are similar to the VELCRO brand, at each side of the garment a full-length tab that is adjustable by means of fasteners that are similar to the VELCRO brand, and vertically across the back by same type of textile tabs to which a zippered ticking, containing a wedge-shaped pillow of foam, can be attached.

As you have requested, the submitted sample is being returned to you.

The applicable subheading for this style will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories; knitted…; of cotton; …waistcoats (vests) and similar articles, except those imported as parts of sets . The duty rate will be 14.9 per cent 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 style falls within textile category designation 239. 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