CLA-2-61:OT:RR:NC:3:358
Ms. Kristy M. Dost
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007
RE: The tariff classification of a children’s garment from Macau.
Dear Ms. Dost:
In your letter dated March 30, 2010, on behalf of your client, 1 Kids Fashion, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample is a children’s unisex jumpsuit constructed from 100% cotton knit fabric. It features a round neck, long sleeves with rib-knit cuffs, long legs with rib-knit cuffs and a zipper extending from the neckline in the middle of the back and down the right leg. You state that the garment will be used by special needs Autistic children and that the garment will be worn during the school day. The zipper is located in the back of the garment to prevent the child from unzipping himself and disrobing without the assistance of an adult. This garment is not intended to be used as sleepwear or underwear. The garment will be manufactured in sizes 3T, 4, 5, 6 and 7.
The applicable subheading for the children’s unisex jumpsuit will be 6114.20.0046, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, coveralls, jumpsuits and similar apparel: other: girls’. The rate of duty will be 10.8 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