CLA-2-61:OT:RR:NC:N3:358
Mr. Peter Salvato
Import Commodity Group Ltd.
500 Merrick Road
Lynbrook, NY 11563
RE: The tariff classification of an infant’s bunting bag, mittens and hat from China
Dear Mr. Salvato:
In your letter received by this office on November 16, 2015 you requested a tariff classification ruling on behalf of your client NTD Apparel Inc. The letter was accompanied by a sample. As requested, the sample will be returned to you.
The submitted sample, Style DA3267, which you identify as “an infant’s bunting bag set,” consists of a car seat bunting bag, infant’s mitts and an infant’s hat. The bunting bag, mittens and hat do not meet the qualifications of "goods put up in sets for retail sale". While the components of the set consist of two or more different articles which are, prima facie, classifiable in different headings and are packaged together for retail sale, the different components are not put together to meet a particular need or carry out a specific activity. Therefore, each item will be classified separately.
The car seat bunting bag is composed of two textile panels sewn together. The exterior and interior panels are constructed of 100 percent polyester sherpa knit (pile) fabric. Between the panels is a polyester fiberfill padding. A zipper runs along the bottom and up both sides. Slots are cut into the back panel so car seat straps can be pulled through. The bunting bag depicts an embroidered animal face with three-dimensional ears. It is designed to fit around an infant when placed in a car seat.
The infant’s mitts are constructed of 100 percent polyester sherpa knit fabric and are lined with a 95 percent polyester, 5 percent spandex knit fabric. The mitts also feature elastic at the wrist and an appliqued paw print on the front of the mitt.
The beanie-style hat is constructed of 100 percent polyester sherpa knit fabric and is lined with a 95 percent polyester, 5 percent spandex knit fabric. The hat is snug-fitting and features shaping seams, a pair of three dimensional ears on the crown and an elasticized banded bottom.
Consistent with New Ruling, NY D82299 dated October 5, 1998, the item referenced as a car seat bunting bag, above, is a type of “car seat cushion” classifiable in heading 9404 of the Harmonized Tariff Schedule of the United States (HTSUS), the provision in part for “Mattress supports; articles of bedding and similar furnishings ….”
The applicable subheading for the mitts will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other.” The rate of duty rate will be 16 percent ad valorem.
The applicable subheading for the hat will be 6505.00.6030, 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 man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid: For babies.” The rate of duty rate will 20 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for the car seat bunting, a type of cushion, will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” The rate of duty will be 6 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