CLA-2-61:OT:RR:NC:3:358
Mr. Kevin Maher
C-Air Customhouse Brokers
181 S. Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of babies’ apparel from China.
Dear Mr. Maher:
In your letter dated, April 8, 2009, on behalf of your client Impact Imports, International, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted two samples. Style #3243PYP410 is an infant’s garment set consisting of a dress and a diaper cover. The items are constructed of cotton interlock fabric. The dress features short, cap sleeves, a three button metal snap back opening, a round neckline, self fabric capping at the neck and armholes, and a ruffle skirt bottom. The shorts-like diaper cover features a fabric enclosed elasticized waist and ruffle fabric at the elasticized leg openings. The garments will be imported in infant sizes 3, 6 and 9 months.
Style #3243PYP410 consists of two or more garments. Section XI, Note 14, HTSUS, requires that textile garments of different headings be separately classified.
The applicable subheading for the dress will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: dresses. The rate of duty will be 11.5 percent ad valorem.
The applicable subheading for the diaper cover 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 rate of duty will be 8.1 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