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 July 2, 2009, you requested a tariff classification ruling.
You have submitted five items. The first item is an infant’s shirt made from 87% polyester and 13% nylon knitted fabric. The shirt has capping around the collar and short sleeve openings and also features a hemmed bottom.
The second item is a pair of infant’s shorts made from 87% polyester and 13% nylon knitted fabric. The shorts have an enclosed elasticized waist and hemmed bottoms.
The third item is a pair of infant’s pants made from 95% cotton and 5% spandex knitted fabric. The pants have an enclosed elasticized waist and hemmed bottoms.
The fourth item you refer to as a blanket is a hooded towel made from 100% polyester terry fabric. The edges are finished with knit fabric capping. One corner of the towel has a triangular piece forming a pocket. This pocket is used as a hood to cover the infant’s head after a bath while the rest of the towel is used to dry off the infant.
The fifth item is an infant’s blanket made from 100% polyester pile fabric with a knitted binding around the edges.
The applicable subheading for the shirt will be 6111.30.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers: T-shirts, singlets and similar garments, except those imported as parts of sets. The rate of duty will be 32 percent ad valorem.
The applicable subheading for the shorts will be 6111.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers: trousers, breeches and shorts, except those imported as parts of sets. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the pants will be 6111.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton: other: trousers, breeches and shorts, except those imported as parts of sets. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the towel will be 6302.93.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: pile or tufted construction. The rate of duty will be 6.2 percent ad valorem.
The applicable subheading for the blanket will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers, other. The rate of duty will be 8.5 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