CLA-2-61:OT:RR:NC:N3:358
Sally Gifford
Geodis
5101 S Broad St. Phildelphia, PA 19112
RE: The tariff classification of children’s garments from Bangladesh
Dear Ms. Gifford:
In your letter dated February 6, 2023, you requested a tariff classification ruling on behalf of your client Primark US. The sample will be retained for training purposes.
The submitted sample, style 991063826 consists of a children’s upper body garment and a skirtall. You indicate that the upper body garment is constructed of 100 percent cotton knit fabric weighing 160 gsm and measuring over 10 stitches per 1cm in both directions. The garment features short sleeves, a crew neck and a two-snap closure on the neck opening at the top of the shoulder on the smaller sizes. The skirtall is constructed of 100 percent cotton woven twill fabric. The upper portion of the garment features a bib permanently attached to the skirt, two patch pockets below the waist and adjustable shoulder straps that criss-cross on the back. The skirtall does not provide sufficient coverage for wear without another outerwear garment.
In your request you state that these garments will be imported in children’s sizes from 0-3, 3-6, 6-9, 9-12, 12-18, 18-24 and 24-36 months. Additionally, you indicate that size range 18-24 months is manufactured for children ranging from 86-92 centimeters. 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 such, the garments under size range 18-24 months encompass young children of a body height exceeding 86 centimeters and therefore, will be classified outside of the heading for babies’ garments.
The applicable subheading for the upper body garment in infant sizes 0-3, 3-6, 6-9, 9-12 and 12-18 months will be 6111.20.6030, HTSUS, which provides for 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.
The applicable subheading for the skirtall in infant sizes 0-3, 3-6, 6-9, 9-12 and 12-18 months will be 6209.20.5045, HTSUS, which provides for “Babies’ garments and clothing accessories: Of cotton: Other: Other: Other: Imported as parts of sets.” The rate of duty will be 9.3 percent ad valorem.
The applicable subheading for the upper body garment in children’s sizes 18-24 and 24-36 months will be 6106.10.0030, HTSUS, which provides for “Women’s or girl’s blouses and shirts, knitted or crocheted: Of cotton: Girls’: Other.” The rate of duty will be 19.7 percent ad valorem.
The applicable subheading for the skirtall in infant sizes 18-24 and 24-36 months will be 6211.42.1081, HTSUS, which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Other.” 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division