CLA-2-61:OT:RR:NC:N3:358
Jennifer R. Diaz
Becker & Poliakoff
121 Alhambra Plaza, 10th Floor
Coral Gables, FL 33134
RE: The tariff classification of an infant’s one-piece garment from Ecuador
Dear Ms. Diaz:
In your letter dated August 5, 2014, you requested a tariff classification ruling on behalf of your client, Galante Studio Distribution LLC. As requested, the sample will be returned to you.
Style 5336 is an infant’s one-piece, footed, full body coverall with a sewn in swing top constructed from a finely knit 100 percent cotton fabric. The garment is gathered under the front and back yokes of the swing top and features long hemmed sleeves, a Peter Pan collar, a partial opening at the rear neckline secured by three metal snap closures and an opening along the inside of both legs and crotch secured by seven metal snap closures. The garment is embroidered with a chain stitch along the edge of the collar and sleeves and over each foot. The chest is embroidered with a flower, leaf and lattice design. The garment will be imported in infant’s sizes 0-24 months.
The applicable subheading for style 5336 will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Other: Other.” 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 the 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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division