CLA-2-61:OT:RR:E:NC:3:358

Ms. Tammy Reagan
One Stop DBA Top Apparel
2686 Northridge Drive NW
Grand Rapids, MI 49544

RE: The tariff classification of a babies’ stretchsuit from Guatemala.

Dear Ms. Reagan:

In your electronic letter received November 18, 2009, you requested a tariff classification ruling.

The sample, Style EZ 846, is an infant’s union style stretchsuit. The one-piece, full body garment is constructed of finely knit interlock fabric that is 60% cotton, 40% polyester. The garment features a vee neck opening, long sleeves with rib knit cuffs, a full front snap opening, and rib knit ankle cuffs. The item will be imported in infant sizes 6 -24 months. The applicable subheading for Style EZ 846 will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton: other, other, other. 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