CLA-2-61:OT:RR:NC:3:358
Ms. Roseann Downing
Life is good, Inc.
283 Newbury Street
Boston, MA
RE: The tariff classification of children’s apparel from China and the Philippines.
Dear Ms. Downing:
In your letter dated October 27, 2008, you requested a tariff classification ruling. As requested, the samples will be returned to you.
Your submitted sample, item name Two Peace, Style I4026, is an infant’s sleepwear set consisting of a T-shirt and pants. The items are constructed of 1 by 1 rib knit cotton fabric. The T-shirt features a round rib knit neckline, short hemmed sleeves and a hemmed bottom. The pull-on pants feature an enclosed elasticized waistband and rib knit ankle cuffs. The tight fitting garments have an all-over print design on a white background and are designed for use as sleepwear. The items will be imported in infant sizes newborn to 24 months.
Your submitted sample, item name Girl’s PJ Set, Style G4095, is a girl’s loungewear set consisting of a tank top and pants. The tank top is constructed of 1 by1 rib knit cotton fabric and features narrow shoulder straps that are an extension of the rib knit capping surrounding the armhole openings. The loose fitting pull-on pants are constructed of woven polyester fabric and feature an enclosed elasticized waistband and hemmed fabric at the leg openings. While you identify the articles as a pajama set, the garments are appropriate for use in a variety of informal settings at home and away from home. The items will be imported in girls’ sizes S, M, L, and XL. These sizes are numerically equivalent to 5/6-14.
Your submitted sample, item name Fleece Full Zip, Style I1022, is an infant’s sweatshirt style jacket. The item is constructed of finely knit 80% cotton, 20% polyester knit fabric that is napped on the inside. The jacket features raglan sleeves, a full front opening with heavy duty zipper closure, and separate gathered fabric at the neckline, waistband and long sleeve cuffs. The item will be imported in infant sizes newborn to 24 months.
Your submitted sample, item name Micro Hoodie, Style I1023, is an infant’s polar fleece jacket. The item is constructed of polyester micro fleece fabric. The jacket features a hood, set-in sleeves, a full front opening with heavy duty zipper closure, and capping trim surrounding the hood, the front opening, the waistline and the sleeve openings. The item will be imported in infant sizes newborn to 24 months.
The applicable subheading for the style I4026 will be 6111.20.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other, sets. The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for the style I1022 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. The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for the style I1023 will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the style G4095 tank top will be 6109.10.0065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women’s or girls’: other: tank tops: girls. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for the style G4095 pants will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: trousers and breeches: girls’: other. The rate of duty will be 28.6 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/.
Babies’ apparel falls within textile category designation 239. Girls’ cotton tank tops fall within textile category designation 339. Girls’ synthetic fiber pants fall within textile category designation 648. 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.
Nightwear for children in sizes 0-14 is subject to the flammability standards of the Consumer Products Safety Commission, (CPSC). Furthermore, the CPSC has published a notice of a Stay of Enforcement of sleepwear requirements for skin-tight and nearly skin-tight garments used or sold as underwear or as sleepwear. Please contact the CPSC regarding compliance.
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