CLA-2-61:OT:RR:NC:N3:358
Ms. Sandra Penuela
The Children’s Place
500 Plaza Drive
Secaucus, NJ 07094
RE: The tariff classification of an infant’s dress and diaper cover from India.
Dear Ms. Penuela:
In your letter dated November 13, 2019, you requested a tariff classification ruling. The samples will be returned to you under separate cover.
Reference #S011525, identified as “Girl’s Newborn 2 PC Set,” is composed of a knit babies’ sleeveless dress and coordinating diaper cover. The sample dress features a tight cut through the top that gradually flares out down to a flounce hem with an opening on the back. It has a straight front neckline with an approximately 3 ½ inch opening. The diaper cover has an enclosed elasticized waist and elasticized leg openings. You state that the garments are constructed of 100 percent cotton jersey knit fabric. In subsequent correspondence you indicate they will be imported in infant sizes 0-24 months.
The applicable subheading for the infant’s dress will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Dresses.” The rate of duty will be 11.5 percent ad valorem.
The applicable subheading for the diaper cover will be 6111.20.6030, (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Other: Imported as parts of sets.” 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 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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division