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

Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011

RE: The tariff classification of infant’s apparel from Turkey.

Dear Ms. Orzol:

In your letter dated August 29, 2013, received by this office on September 11, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample, Style 00K0IE-Densib and described as a babies jumper, is a babies’ skirtall.

The garment is a bib skirt with an attached panty. The skirt bib and expanded waistband are constructed of denim cotton fabric and have adjustable shoulder straps, five belt loops, a two snap left side closure and a drop waist. The portion of the skirt below the drop waist is constructed of woven polyester fabric with a knit polyester mesh fabric overlay. The interior panty is made of knit cotton fabric and has a three snap closure. The essential character of the article is imparted by the denim cotton fabric. The style will be imported in babies’ sizes 3- 24 months.

The applicable subheading for Style 00K0IE-Densib will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: other: other, other: other. 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,


Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division