CLA-2-61:RR:NC:3:358
Ms. Sandra Tovar
CST, Inc.
500 Lanier Avenue West
Suite 901
Fayetteville, GA 30214
RE: The tariff classification of a children’s and adult garments from China
Dear Ms. Tovar:
In your letter dated February 23, 2007, on behalf of Sterling Brands, Inc., you requested a classification ruling.
You have submitted four samples. Style 6SP13 is a one piece playsuit constructed of knit 85% nylon, 15% spandex fabric. The garment features short sleeves, a zipper front closure and short legs. The playsuit will be imported in boys’ sizes 3T-4T.
Style 3SDC4455 is a two-piece swimsuit with a built in diaper that will hold solid materials and prevent bacteria from entering the water. The two-piece swimsuit is constructed from knit 85% nylon, 15% spandex. The bottom of the swimsuit has an internal elasticized waistband and leg openings and is lined with a 100% polyester with polyurethane breathable backing. The bathing suit will be imported in girls’ sizes 3T-4T.
Style 3SD02 is a reusable swim diaper. The outer material is constructed of knit 85% nylon and 15% spandex fabric. The lining is 100% polyester with polyurethane breathable backing. The lining helps to keep bacteria from getting into the water. The pull-on diaper has elasticized leg and waist openings.
Style 3HD06 is a reusable adult swim diaper. The item is styled like an adult brief. The outer material is constructed of knit 85% nylon and 15% spandex fabric. The lining is 100% polyester with polyurethane breathable backing. The lining helps to keep bacteria from getting into the water. The pull-on item has elasticized leg and waist openings.
Style 3HD06 is described as a Swim-sters Reusable Swim Diaper. It is “designed specifically for bowel incontinent swimmers,” and it is “Constructed to fit comfortably and under a swimsuit, replacing traditional diapers in water.” Headquarters Ruling Letter 085574, 4-18-90, revoked HRL 085407, 11-30-89, and ruled that reusable diapers for adults are designed for those who have a permanent or chronic physical impairment in terms of Note 4 to HTSUS, Chapter 98, Subchapter 17.
On that basis a secondary classification will apply for this item in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements.
The applicable subheading for style 6SP13 will be 6114.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, sunsuits, washsuits, one-piece playsuits and similar apparel: boys’. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for style 3SDC4455 will be 6112.41.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, knitted or crocheted: women’s or girls’ swimwear: of synthetic fibers, girls’. The duty rate will be 24.9 percent ad valorem.
The applicable subheading for style 3SD02 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.
The applicable subheading for style 3HD06 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 14.9 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/.
Style 6SP13 falls within textile category 237. Styles 3SDC4455 and 3HD06 fall within textile category 659. Style 3SD02 falls within textile category 239. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
Your inquiry does not provide enough information for us to give a classification ruling on styles 6SP13 (infants size) and 3SC4455 (infants size). Your request for a classification ruling should include a sample. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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. If you have any questions regarding the classification in 9817.00.96 of style 3HD06, contact National Import Specialist Jim Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division