CLA-2-61:RR:NC:3:358
Ms. Tonja Davenport
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072-2170
RE: The tariff classification of infant’s items from China.
Dear Ms. Davenport:
In your letter dated July 22, 2008, you requested a classification ruling. The samples will be returned to you.
You have submitted two samples. SKU# 5-291-1411 is a “3 Piece Infants Boy Set”. The set is imported in infant’s sizes and consist of pants, pullover and a hat. The pants and hat are constructed from 100% cotton woven fabric. The pants feature an enclosed elasticized waist, right side patch pocket and hemmed bottom. The matching hat is a baseball style cap. The pullover is constructed from 60% cotton, 40% polyester knit fabric. The pullover features long sleeves, a crewneck, a printed design on the front and a hemmed bottom.
SKU# 5-214-0857 is a “3 Piece Infants Girl Set”. The set is imported in infant’s sizes and all items are constructed from 60% cotton, 40% polyester knit fabric. The garments include: a blouse, tank top and a pair of shorts. The blouse features a collar, two button placket closure, hemmed short sleeves and hemmed bottom. The tank top features self capping on the neckline and armholes and a lettuce edged bottom. The shorts feature an enclosed elasticized waistband and hemmed bottom. The style in not a babies’ set because the blouse and tank are designed to be worn interchangeably and not together.
The applicable subheading for SKU# 5-291-1411 pants and hat will be 6209.20.5045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: other: other, other: other. The duty rate will be 9.3 percent ad valorem.
The applicable subheading for SKU# 5-291-1411 pullover will be 6111.20.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: imported as parts of sets. The duty rate will be 8.1 percent ad valorem.
The applicable subheading for SKU# 5-214-0857 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 8.1 percent ad valorem.
The applicable subheading for SKU# 5-214-0857 tank will be 6111.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: T-shirts, singlets and similar garments, except those imported as parts of sets. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for SKU# 5-214-0857 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.
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