CLA-2-61:OT:RR:NC:N3:358
Ms. Lara Cartwright
Hanna Andersson
608 NE 19th Avenue
Portland, OR 97232
RE: The tariff classification of infant and children’s beachwear cover-ups from India
Dear Ms. Cartwright:
In your letter dated September 16, 2021, you requested a tariff classification ruling on behalf of Hanna Andersson. You submitted samples to this office which will be retained for training purposes.
Style #67796, identified as a “Baby Loop Terry Poncho Cover Up,” is a poncho style beach robe constructed of 80 percent cotton and 20 percent polyester loop terry knit fabric. The one-piece rectangular garment, measuring approximately 18 by 30 inches, has a circular cutout at the center of the rectangle into which is sewn a two-ply hood with non-functional ears from the same fabric. The unisex poncho will be imported in infant and toddler sizes S, M and L.
Item #67693, identified as a “Kid's Unisex Terry Poncho,” is a children’s hooded cover-up constructed of 80 percent cotton and 20 percent polyester loop terry knit fabric. The one-piece garment features a hood, short capped sleeves, and a kangaroo style patch pocket over the waist area. The hood, sleeves and pocket openings are finished with rib knit fabric. The garment coverage extends to at least the mid-thigh vicinity. You indicate that the garment will be marketed mainly as beachwear or pool cover-up and that it will be imported in two children’s sizes sizes XS/S and M/L.
The applicable subheading for the “Baby Loop Terry Poncho Cover Up” in infant sizes 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 “Baby Loop Terry Poncho Cover Up” in toddler sizes will be 6108.91.0040, (HTSUS), which provides for women’s or girls’ bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton, other, girls’. The duty rate will be 8.5 percent ad valorem.
The applicable subheading for the “Kid's Unisex Terry Poncho” will be 6108.91.0040, (HTSUS), which provides for women’s or girls’ bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton, other, girls’. The duty rate will be 8.5 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