CLA-2-61:OT:RR:NC:3:358
Ms Jacqueline Scandrett
William Carter Company
1124 Carver Road
Griffin, Georgia 30334
RE: The tariff classification of babies’ apparel from China.
Dear Ms. Scandrett:
In your letter dated February 11, 2009, you requested a classification ruling. The submitted samples will be returned to you.
You have submitted two styles that you describe as babies’ jumper dress sets. While the term dress is used in the description of the articles we find the items are not dresses because they are not intended to be worn individually as a dresses but instead as jumpers with the accompaniment of an upper body garment such as a blouse or bodysuit.
Style 120-609 consists of a cotton knit bodysuit and a cotton corduroy jumper. The bodysuit has long sleeves with picot edging, a round neck with picot edging and ribbon bow appliqué, a three snap back opening and a three snap crotch opening. The sleeveless jumper has a round neck, button shoulder straps, a flared body, and oversize flower appliqués.
Style 120-818 consists of a cotton knit bodysuit and a 82% cotton, 18% polyester, knit jumper. The bodysuit has short sleeves with picot edging, a round neck with picot edging and ribbon bow appliqué, a two snap back opening and a three snap crotch opening. The sleeveless jumper has a round neck, two snap closures on each shoulder strap and an allover flower print design. Both styles will be imported in babies’ sizes newborn to 24 months.
The applicable subheading for Style 120-818 will be 6111.20.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, sets. The duty rate will be 8.1 percent ad valorem.
The applicable subheading for the Style 120-609 bodysuit will be 6111.20.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other, imported as parts of sets. The duty rate will be 8.1 percent ad valorem.
The applicable subheading for the Style 120-609 jumper will be 6209.20.5045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: other: other, other, imported as parts of sets. The duty rate will be 9.3 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,
Robert B. Swierupski
Director
National Commodity Specialist Division