CLA-2-62:OT:RR:NC:N3:358

Ms. Megan S. Kepler
Lassig, Inc.
629 Entler Avenue, Suite 38
Chico, CA 95928

RE: The tariff classification of an infant’s hooded towel, a poncho style beach robe and infants’ hats from China

Dear Ms. Kepler:

In your letter dated November 1, 2018, you requested a ruling on the tariff classification of four items. You submitted samples to this office which will be retained for training purposes.

Item # 1433004102, described as a “Beach Poncho – Paper Boat,” is a poncho style beach robe constructed from two different fabrics. The outer surface is constructed from a 100 percent polyester woven fabric which has been printed. The inside surface is constructed from an 80 percent cotton and 20 percent polyester terry knit fabric. The one-piece rectangular garment, measuring approximately 24 by 48 inches, has a circular cutout at the center of the rectangle into which is sewn a two-ply hood from the same fabrics. The garment is capped and the two fabrics are sewn together along the edges. The unisex poncho is marked for sizes 12 – 24 months.

Item # 1433001407, described as a “Hooded Towel – Bumble Bee,” is a infant’s hooded towel constructed from two different fabrics. The outer surface, when in use, is constructed from a 100 percent polyester woven fabric which has been printed. The inside surface is constructed from an 80 percent cotton and 20 percent polyester terry knit fabric. The center of one of the long sides has extra fabric which is sewn to form a hood. The hood is used to cover the child’s head after a bath or swimming while the rest of the towel is used to dry off or cover the body. The towel measures approximately 28 by 40 inches, exclusive of the hood. The towel is capped and sewn along the edges and is marked for sizes 0 – 24 months.

Item # 1433005803-06, described as a “Sun Protection Bucket Hat – Sun,” is an infant’s bucket- style hat made from 100 percent polyester woven fabric which has been printed. The bucket hat is lined and features a 2 inch brim, two airholes on the brim and two, 13 inch long, self tie chin straps. The bucket hat is marked for sizes 0 – 6 months. Additionally, you indicate the hat will be imported in sizes 6 – 18 months and 18 – 36 months.

Item # 1433006100-18, described as a “Sun Protection Flap Hat – White” is an infant’s hat made from 100 percent polyester woven fabric. The hat features a peak; three panels on the crown; a 4.5 inch wide sun flap that covers the back and sides of the neck; a mesh lining; an elasticized back between the crown and flap; and two, 14 inch long, self tie chin straps. The flap hat is marked for sizes 6 – 18 months. Additionally, you indicate the hat will be imported in sizes 0 – 6 months and 18 – 36 months.

Chapter 61, Note 6(a), Harmonized Tariff Schedule of the United States (HTSUS), provides that “babies' garments" means articles for young children of a body height not exceeding 86 centimeters. Customs has determined that 86 centimeters includes the commercial size range of 0 to 24 months (Customs Headquarters Ruling Letter (HRL) 081165, dated October 27, 1987; HRL 082762, dated March 19, 1990). As the “Beach Poncho – Sun” is sized for a range encompassing young children of a body height exceeding 86 centimeters, the garments will be classified outside of the heading for babies’ garments.

The applicable subheading for the “Beach Poncho – Paper Boat” will be 6208.92.0020, HTSUS, which provides for “Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of man-made fibers: Bathrobes, dressing gowns and similar articles: Girls’.” The rate of duty will be 16 percent ad valorem.

The applicable subheading for the “Hooded Towel – Bumble Bee” will be 6302.60.0020, HTSUS, which provides for “Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Towels: Other.” The rate of duty will be 9.1 percent ad valorem.

The applicable subheading for the “Sun Protection Bucket Hat – Sun” and “Sun Protection Flap Hat - White” will be 6505.00.8045, 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: Other: Not in part of braid: Other: For babies.” The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem.

Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.

Products of China classified under subheading 6505.00.8045, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6505.00.8045, HTSUS, listed above.

The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.

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 https://hts.usitc.gov/current.

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 Michael Capanna at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division