CLA-2-62:OT:RR:NC:N3:358
Ms. Min Xie
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of infant girls’ apparel from India.
Dear Ms. Xie:
In your letter dated May 24, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style #7102320 is an infant’s dress and diaper cover set constructed of woven cotton fabric. The solid color sleeveless dress features a full back opening secured with a six button closure, four front pleats with a five button horizontal design at the empire waist and a hemmed bottom. The dress also features a plaid facing and plaid ruffle sewn internally to the top of the hem. The diaper cover has an elasticized internal waistband, elasticized leg openings and is made from the same fabric as the facing and ruffle. Style #7102320 will be imported in infant sizes 3 – 18 months.
The applicable subheading for Style #7102320 (dress) will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: dresses. The rate of duty will be 11.8 percent ad valorem.
The applicable subheading for Style #7102320 (diaper cover) 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, other: imported as parts of sets. The rate of duty will be 9.3 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