CLA-2-62:OT:RR:NC:3:358
Ms. Rita Yeung
Amtai Imports Inc.
305 Soquel Way
Sunnyvale, CA 94085
RE: The tariff classification of a toddler outerwear bib overalls from China.
Dear Ms. Yeung:
In your letter dated December 3, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you.
Your submitted sample, Style # D9214T is a pair of toddler (sizes 2T – 4T) unisex bib and brace overalls. The item is constructed from woven polyester fabric which you state has a water resistant coating. IT has a polyester fill interior and is lined with polyester fabric. The bib front is constructed from polyester fleece material and lined with woven polyester (water resistant) fabric. The garment has a partial front opening with a zipper closure, an elasticized waist with adjustable back snap closures, front vertical zippered pockets and hidden elastic leg sleeves. You requested classification in Heading 6203. Since this is a unisex garment, the garment will be classified in Heading 6204.
The applicable subheading for Style # D9214T if water resistant will be 6204.63.1200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: bib and brace overalls: water resistant. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for Style # D9214T if not water resistant will be 6204.63.1505, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, insulated for cold weather protection. The rate of duty will be 14.9 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