CLA-2-61:OT:RR:NC:3:358
Ms. Maureen Ford
Toys R US, Inc.
One Geoffrey Way
Wayne, NJ 07470
RE: The tariff classification of infants’ and girls’ apparel from Bangladesh, Thailand and China.
Dear Ms. Ford:
In your letter dated July 28, 2008, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted three samples. Item 811114 is an infant’s pullover shirt constructed of knit fabric that is 100% cotton. The shirt features a square elasticized smocked neckline, inset shoulder straps with short cap sleeves, embroidered appliqués on the front of the garment and a hemmed bottom. The garment does not reach the vicinity of mid thigh. It will be imported is sizes 0-24 months. The identical garment, same style number will be imported in sizes 2T-4T. The country of origin is Thailand.
Item 762156 is an infant’s dress constructed of woven cotton fabric. The bodice has a U-shaped neckline, 1½ inch wide shoulder straps, an empire waist with lace edging and a hemmed bottom with lace edging. The dress has embroidered flowers at the left side top and right side bottom. The top back edge is cut straight across below the armhole openings. The garment reaches the vicinity of mid thigh or below. It will be imported is sizes 0-24 months. The identical garment, same style number will be imported in sizes 2T-4T. The country of origin is Bangladesh.
Item 761672 is an infant’s dress constructed of woven cotton fabric. The bodice has a straight neckline, 1 inch wide shoulder straps, an empire waist with 2 inch wide self- fabric tie and a hemmed bottom. The back edge is cut straight across below the armhole openings and has 2 ½ inch smocking. The garment reaches the vicinity of mid thigh or below. It will be imported is sizes 0-24 months. The identical garment, same style number will be imported in sizes 2T-4T. The country of origin is China.
The applicable subheading for Item 811114 (infant sizes) 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 (vests) and similar articles, except those imported as parts of sets.. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for Item 811114 (toddler sizes) will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: women’s or girls’: other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for Items 762156 and 761672 (infant sizes) will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: dresses. The rate of duty will be 11.8 percent ad valorem.
The applicable subheading for Items 762156 and 761672 (toddler sizes) will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls” … dresses, …: dresses: of cotton: other: other, other: girls’. The rate of duty will be 8.4 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/.
Items 811114, 762156 and 761672, infant sizes fall within textile category 239. Item 761672 and 762156 toddler sizes, fall within textile category 336. Item 811114, toddler sizes, falls within textile category 339. 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. 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