CLA-2-61:OT:RR:NC:3:358

Ms. Debbie Mayard
Hamco
P.O. Box 1028
Gonzalez, LA 70707

RE: The tariff classification of an infant’s bib from China.

Dear Ms. Mayard:

In your letter dated January 5, 2009, you requested a classification ruling. The submitted sample will be returned to you.

Your submitted sample is described as a 2 Pack Baby Bib Set. It consists of two baby bibs that are sold together at retail on one cardboard presentation hanger. The first bib is made of two layers of cotton interlock fabric and is secured at the neck by a hook and loop closure. It features colorful embroidery and appliqué work in the form of an insect and flowers. The second bib is made of sheeting fabric that is 85% cotton, 15% polyester and has an eye catching all-over print design and a bib pocket crumb catcher at the bib base. This bib also is secured at the neck by a hook and loop closure. The second bib fabric has a clear polyurethane coating on the outer fabric surface. Both items are sized for babies’ newborn to 24 months of age. Neither bib has a style number.

The applicable subheading for the first 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 the second bib will be 6209.20.5050, 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. 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/.

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