CLA-2-61:OT:RR:NC:N3:358
Ms. Maria E. Celis
Neville Peterson LLP
17 State Street, 19th Floor
New York, NY 10004
RE: The tariff classification of infant’s and children’s apparel from China.
Dear Ms. Celis:
In your letter dated February 20, 2013, on behalf of your client, Creative Apparel Concepts, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted two samples. Style 117470 described as an “Infant Hairy Chest Romper” is an infant’s onesie style bodysuit. The one-piece garment is constructed of finely knit 100% polyester fabric. The garment features short sleeves, a rib-knit neckline, a large screen print and a three snap crotch. The sample is an infant’s size 12 months.
Style 116615 described as a “Tattoo with Mesh Sleeves,” is a child’s pullover constructed of finely knit 100% polyester fabric. The outer surface of the garment measures more than 9 centimeters per two centimeters in the direction in which the fabric is formed. The shirt features a crew neckline; short sleeves with hemmed polyester mesh long sleeves sewn-in creating the visual appearance of a two shirt layer look; a large screen print and a hemmed bottom. The sample is a child’s size Small (6-8).
Your suggestion of classification of these garments under Chapter 9505.90.6000 is precluded because Note 1 (u) to Chapter 95, HTSUS, specifically excludes apparel from classification in Chapter 95.
The applicable subheading for Style 117470 will be 6111.30.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, sunsuits, washsuits and similar apparel. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the 116615 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, women’s or girls’ other. The rate of duty will be 32 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