CLA-2-62 OT:RR:NC:N3:358

Mr. Jeffrey Stone
Renzo Company
P.O. Box 39
Franklin Park, IL 60131

RE: The tariff classification of infants’ garments from the Philippines.

Dear Mr. Stone:

In your letter dated April 27, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, Style 3874 is a infant boy’s shirt, pants and sleeveless sweater vest set. The shirt is constructed from 60% cotton, 40% polyester woven fabric. The shirt features long sleeves with one button cuffs, a collar, a full frontal opening secured by a left over right five button closure and a hemmed bottom.

The pants are constructed from 60% cotton, 40% polyester woven corduroy fabric. The pants feature a partially elasticized waistband with button closure, a zippered fly, two front pockets and hemmed bottoms.

The sweater vest is constructed from 60% cotton, 40% polyester knit fabric. The sleeveless sweater vest measures 7 stitches per two centimeters in the direction the fabric is formed. The sweater has oversized armholes, a V-neck and rib-knit bottom.

The applicable subheading for Style 3874 (shirt and pants) will be 6209.20.5045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: other, other: imported as parts of sets. The rate of duty will be 9.3 percent ad valorem.

The applicable subheading for Style 3874 (sleeveless sweater) will be 6111.20.6030, HTSUS, which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: imported as parts of sets. 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