CLA-2-61:OT:RR:NC:3:358
Mr. Jim Sparks
Faytex Corp.
185 Libbey Parkway
Weymouth, MA 02189
RE: The tariff classification of babies’ articles from China.
Dear Mr. Sparks:
In your letter dated June 18, 2009 you requested a classification ruling. Three samples were included with the request. They will be returned to you.
Your submitted items are a babies’ hat, bodysuit and bag. You advise that the items will be sold as a set. The lap shoulder bodysuit and beanie style hat are made of finely knit fabric that is 87% polyester, 13% nylon. The bodysuit has a three snap crotch, short sleeves, and contrast color overlock stitching at the hemmed neckline, hemmed sleeves and hemmed leg openings. The beanie style hat has embroidery work on the rim. The drawstring bag is designed to contain personal effects during travel. It is constructed of man-made fiber textile materials and has a drawstring cord closure. It has an approximate height of 13 ½ inches and an approximate width of 10 ½ inches.
It is of durable construction and is suitable for prolonged use.
The babies’ hat, bodysuit and bag do not meet the GRI 3(b) requirements for “goods put up in sets for retail sale.” For tariff classification purposes, they do not constitute a set because the bag, bodysuit and hat do not have a common use.
The applicable subheading for the bodysuit will be 6111.30.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, other, sunsuits, washsuits and similar apparel. The duty rate will be 16 percent ad valorem.
The applicable subheading for the babies’ hat will be 6505.90.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, knitted or crocheted, of man-made fibers, not in part of braid, for babies. The duty rate will be 20 cents per kilogram plus 7 percent ad valorem .
The applicable subheading for the drawstring bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 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