CLA-2-61,63,65:RR:NC:3:TA:358 C87088

6111.30.1000; 6505.90.6030; 6301.40.0020

Ms. Dalia O'Gorman
Dalia's Baby Boutique
1343 E. Hewson Street - "A"
Philadelphia, PA 19125

RE: The tariff classification of babies' apparel and accessories from Mexico.

Dear Ms. O'Gorman:

In your letter dated April 23, 1998, you requested a classification ruling. As requested, the samples will be returned to you.

Your submitted sample, style #1 is an babies' 100% acrylic knit one piece suit. The garment features long sleeves and leg openings with rib-knit cuffs, a rib-knit neckline, three buttons that fasten a partial back opening and a five button closure at the crotch and inside portion of the legs. The item also features a small bib that buttons on the front of the garment.

Your submitted sample, style #2 is an babies' 100% acrylic knit two piece jumper set. The set consists of a long sleeve pullover and an overall type garment which features long leg openings with rib-knit cuffs, a draw-string waist, a bib which fastens to two straps with a two button closure. There is an applique sewed to the front of the bib and padded knees.

Your submitted sample, style #3 is an babies' 100% acrylic knit two piece set. The set consists of a long sleeve sweater with a full frontal opening secured by four buttons. The top features long sleeves and two appliques above the waist. The bottom is a pair of knit pants with an enclosed elasticized waistband and knit cuffs at the bottom of the leg openings.

Your submitted sample, style #4 is sold by you together, but each item will be classified separately. The first item is a 100% acrylic knit long sleeve sweater with a full frontal opening secured by two buttons. The second item is a 100% acrylic knit pair of pants with an enclosed elasticized waistband and knit cuffs at the bottom of the leg openings. The third item is 100% acrylic knit baby booties. The fourth item is a 100% acrylic knit hat with a pom and self ties. The fifth item is a 100% acrylic knit baby blanket. The blanket measures approximately 32" x 40". Your submitted sample, style #5 is an babies' 100% acrylic knit two piece set. The set consists of a long sleeve sweater with a full frontal opening secured by two buttons. The top features an attached hood. The bottom is a pair of knit pants with an enclosed elasticized waistband and attached closed "bootie" bottoms. The applicable subheading for style #1 and the booties in style #4, will be 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: other. The duty rate will be 16.6 percent ad valorem. The applicable subheading for styles #2, #3 and #5, will be 6111.30.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, sets. The duty rate will be 16.6 percent ad valorem The applicable subheading for the sweater in style #4, will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories, knitted or crocheted: of synthetic fibers: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar garments, except those imported as part of a set. The duty rate will be 32.8 percent ad valorem.

The applicable subheading for the pants in style #4, will be 6111.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories, knitted or crocheted: of synthetic fibers: Trousers, breeches, shorts except those imported as part of a set. The duty rate will be 29.3 percent ad valorem.

The applicable subheading for the hat in style #4, will be 6505.90.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and other headgear, knitted or crocheted, . . . : other: of man-made fibers: not in part of braid, for babies. The duty rate will be 31.8 cents per kg. and 11.3 percent ad valorem.

The applicable subheading for the blanket in style #4, will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs of synthetic fibers, other. The duty rate will be 11.2 percent ad valorem. Styles #1, #2, #3, the sweater, pants, hat and booties from style #4 and style #5 fall within textile category designation 239. The blanket for style #4 falls within textile category designation 666. Based upon international textile trade agreements products of Mexico are subject to quota restraints.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Bruce Kirschner at 212-466-5865.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division