CLA-2-61:OT:RR:NC:N3:358

Ms. Jacqueline L. Scandrett
Carters/Oshkosh
1124 Carver Road
Griffin, GA 30334

RE: The tariff classification of infant’s garments from China.

Dear Ms. Scandrett:

In your letter dated May 3, 2012 you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, Style 236A341 is an infant’s garment set consisting of a skirt and a detachable diaper cover. The items are constructed of knit cotton fabric. The skirt features an enclosed elasticized waist and three ruffled tiers. The panty-like bottom features an enclosed elasticized waistband and elasticized leg openings. The garments will be imported in sizes 0 – 24 months.

The applicable subheading for Style 236A341 will be 6111.20.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, 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,

Thomas J. Russo
Director
National Commodity Specialist Division