CLA-2-65 OT:RR:NC:N3:353
Ms. Liz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of an infant’s bib and hat set from China.
Dear Ms. Guzman:
In your letter dated January 25, 2013, you requested a tariff classification ruling.
You submitted a sample, identified as a “Sally Bib and Hat Set,” style 058887-I. Both items are constructed of 100% cotton knitted fabric. The skullcap-style infant’s hat is fully lined and features shaping darts at the front and back panels of the hat. The face of Sally, a character from the movie, “The Nightmare Before Christmas,” is screen-printed on the front of the hat. The bib is oval shaped with capped edges and a hook and loop fastener in back. The bib features a screen-printed image of Sally’s body. The bib and hat will be imported packaged together ready for retail sale.
Neither the hat, classifiable under tariff heading 6505, HTSUS, nor the bib, classifiable under tariff heading 6111, HTSUS, imparts the essential character to the set. GRI 3(c) requires that in such cases the article shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The sample will be returned to you as requested.
The applicable subheading for style 058887-I will be 6505.00.1515, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed: Hair-nets of any material: Other: Other: of cotton, flax or both: Knitted: of cotton: for babies.” The rate of duty will be 7.9 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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division