CLA-2-61:OT:RR:NC:N3:358
Ms. Martha Long
Pacific Alliance USA Inc.
350 5th Avenue, 9th Floor
New York, NY 10118
RE: The tariff classification of infant gift sets from China
Dear Ms. Long:
In your letter dated May 12, 2015, you requested a tariff classification ruling. Two gift set samples were submitted with your letter. The gift sets will be returned to you, as requested. Please note that one of the booties was cut during our examination.
The first gift set, Style# J15F620, is a 3-piece set and includes a coordinating infant’s hat, bib and set of booties. All items are constructed of 100 percent cotton jersey knit fabric. The hat and booties also include a 100 percent cotton 1x1 rib knit trim. The infant’s hat is constructed from jersey knit fabric and includes a jersey knit lining, self-fabric ears and a folded brim of cotton rib knit fabric. The 2-ply bib is constructed of jersey knit fabric and features a one snap closure. The cotton jersey knit booties have a separately applied self-fabric outer sole affixed to the uppers by sewing and feature rib knit cuffs at the ankle. All items bear the Juicy Couture logo. You state the set will be packaged together in a gift box with a clear top.
The second gift set, Style# J15F665, is a 6-piece set and includes a coordinating infant’s hat, bib, set of booties and three long sleeve, onesie style bodysuits of 100 percent cotton jersey knit fabric. The bodysuits all feature lap shoulders, long hemmed sleeves and a crotch opening secured with three metal snaps. The hat, bib and set of booties are of the same design and construction as those presented in Style# J15F620. All of these items bear the Juicy Couture logo, as well. You state this set will also be packaged together in a gift box with a clear top.
While the 3-piece set (hat, bib and booties) meets all of the criteria for classification as a set, neither the hat, classifiable in heading 6505, the booties classified in heading 6405, nor the bib, classifiable in heading 6111, imparts the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order among those which equally merit consideration. The 6-piece set, with the addition of two extra bodysuits, does not qualify as an infant’s set under Chapter 61, Additional U.S. Note 1, Harmonized Tariff Schedule of the United States (HTSUS), nor does it meet the definition of a retail set as defined under the Explanatory Note (EN) (X) to GRI 3(b). Therefore, the items in the 6-piece set will be classified separately.
The applicable subheading for the 3-piece gift set, Style# J15F620, 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, whether or not lined or trimmed: Other: Other: Of cotton, flax or both: Knitted: Of cotton: For babies.” The rate of duty will be 7.9 percent ad valorem.
The applicable subheading for the bodysuits included in the 6-piece gift set, Style#J15F665, will be 6111.20.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Sunsuits, washsuits and similar apparel.” The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for the bib included in the 6-piece gift set, Style#J15F665, 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.
The applicable subheading for the booties included in the 6-piece gift set, Style#J15F665, will be 6405.20.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other footwear: With uppers of textile materials: With uppers of vegetable fibers: Other.” The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for the hat included in the 6-piece gift set, Style#J15F665, 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, whether or not lined or trimmed: 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 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