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 a babies’ garment from China.

Dear Ms. Orzol:

In your letter dated August 29, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you.

Style 00K0GI-Tujb is an infant boy’s tank top constructed of finely knit cotton jersey fabric. The sleeveless garment features a round front neckline with a slight rear neckline drop, 2 ¼ wide shoulder straps, rib knit contrast color capping at the neckline and armholes and a hem bottom. There is a two-snap metal closure on one shoulder. The garment front has a screen print design. The style will be imported in babies’ sizes newborn to 24 months.

The applicable subheading for Style 00K0GI-Tujb will be 6111.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, T-shirts, singlets and similar garments, except those imparted as parts of sets. The rate of duty will be 14.9 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 Bruce Kirschner at (646) 733-3048.


Sincerely,

Myles B. Harmon
Acting Director
National Commodity Specialist Division