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 a four piece baby’s garment set from China
Dear Ms. Long:
In your letter dated June 19, 2015 you requested a tariff classification ruling. A sample set accompanied your letter and will be returned to you, as requested.
The submitted sample, Style BFKT43445, is a four piece baby’s garment set constructed from an 85 percent cotton and 15 percent polyester knit terry fabric. The fabric bears an allover floral print. The set includes a side snap shirt and bodysuit, a pair of pants and a hat sold under the Juicy Couture label. The side snap shirt and bodysuit feature long, hemmed sleeves; full front openings; five metal snap closures and binding around the necklines, front openings and bottom of the garments. The bodysuit also features a three snap crotch closure. The long, footed pants feature an enclosed elasticized waistband and elastic around the back of the ankle. The hat features a folded cuff and a knot at the top. For purposes of this ruling, it is assumed the sizing of the garments will be 24 months and under.
The bodysuit and shirt are not designed to be worn at the same time; therefore, Style BFKT43445 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). Each item must be separately classified.
The applicable subheading for the shirt will be 6111.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Blouses and shirts, except those imported as parts of sets.” The rate of duty will be 19.7 percent ad valorem.
The applicable subheading for the bodysuit 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 pants will be 6111.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Trousers, breeches and shorts, except those imported as parts of sets.” The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the hat 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