CLA-2-61:RR:NC:3:358
Ms. Jacqueline Scandrett
William Carter Company
1124 Carver Road
Griffin, GA 30334
RE: The tariff classification of infant’s items from China.
Dear Ms. Scandrett:
In your letter dated July 11, 2008, you requested a classification ruling. The samples will be returned to you.
You have submitted two sample collections. Style 120-384 is a “5 Piece Infants Set”. The set is imported in infant’s sizes 0-24 months and all items are constructed from 100% cotton knit fabric. The garments include: a blouse, a bib with an adjustable hook and loop closure, a pair of pants, a romper and a coverall. The blouse features long sleeves, a six snap side closure and a hemmed bottom. The pants feature an enclosed elasticized waistband and hemmed bottoms. The romper features short sleeves, lap-shoulders, short legs and a six metal snap bottom closure. The coverall is a full body suit with long sleeves and has a 12 metal snap opening extending from the front neckline and down both pants legs to the footed bottoms. It also has contrasting color knit fabric at the neckline and sleeve openings. Regarding style 120-384, the romper and coverall are not designed to be worn together at the same time.
Style 120-425 is a “3 Piece Infants Set”. The set is imported in infant’s sizes 0-24 months and all items are constructed from 100% cotton knit fabric. The garments include: 2 lap shoulder pullovers and a pair of bloomer shorts. The pullovers feature hemmed short sleeves, capping on the neckline and shoulders and hemmed bottoms. The shorts feature an enclosed elasticized waistband and rib-knit cuffs. Regarding style 120-425, the two pullovers are not designed to be worn together at the same time.
The applicable subheading for style 120-384 blouse will be 6111.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: blouses and shirts, except those imported as parts of sets. The duty rate will be 19.7 percent ad valorem.
The applicable subheading for style 120-384 coverall and bib 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 duty rate will be 8.1 percent ad valorem.
The applicable subheading for style 120-384 pants and style 120-425 bloomer shorts will be 6111.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: trousers, breeches and shorts, except those imported as parts of sets. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for style 120-384 romper will be 6111.20.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, sunsuits, washsuits and similar apparel. The duty rate will be 8.1 percent ad valorem.
The applicable subheading for style 120-425 pullovers will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, except those imported as parts of sets. The duty rate will be 14.9 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 World Wide Web at http://www.usitc.gov/tata/hts/.
All items fall within textile category 239. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division