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 Peru.
Dear Ms. Downing:
In your letter dated March 30, 2009, you requested a tariff classification ruling. As requested, the samples will be returned to you.
Your submitted sample, Style I1028, is an infant’s hooded beach jacket. The item is constructed of 80% cotton, 20% polyester terry loop fabric. The article features a full front zipper opening, set-in long sleeves, patch pockets with scoop openings and elasticized, gathered fabric below the armhole openings. The front opening, pocket openings, sleeve openings and bottom hem are finished with rib knit capping. The item will be imported in infant sizes newborn to 24 months.
Your submitted sample, Style G4117, is a girl’s loungewear set consisting of a tank top and shorts. The items are constructed of 1 by1 rib knit cotton fabric. The tank top features narrow shoulder straps that are an extension of the rib knit capping surrounding the armhole openings. The pull-on pants feature an enclosed fabric 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, Style I2029, is a pair of infant’s shorts. The item is constructed of 80% cotton, 20% polyester terry loop fabric. The pull-on shorts feature side scoop pockets and an enclosed fabric elasticized waistband. The pocket openings sleeve openings and leg openings are finished with rib knit capping. The item will be imported in infant sizes newborn to 24 months.
Your submitted sample, Style I7031, is an infant’s onesie. The item is constructed of 80% cotton, 20% polyester terry loop fabric. The sleeveless article features shoulder straps with metal snap closures and three metal snap closures at the crotch. The neck opening, armhole openings and leg openings are finished with rib knit capping . The item will be imported in infant sizes newborn to 24 months.
Your submitted sample, Style I9032, is an infant’s drop waist dress. The item is constructed of 80% cotton, 20% polyester terry loop fabric. The sleeveless article features a three metal snap partial back opening, an attached panty with three metal snap crotch closures and a peplum skirt with attached ruffle trim. The neck opening, armhole openings and leg openings are finished with rib knit capping. The item will be imported in infant sizes newborn to 24 months.
The applicable subheading for Style I1028 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 G4117 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 G4117 shorts will be 6104.62.2060, 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 cotton: shorts: girls’: other. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for Style I2029 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 rate of duty will be 14.9 percent ad valorem.
The applicable subheading for Style I7031 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, sunsuits, washsuits and similar apparel. The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for Style I9032 will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: dresses. The rate of duty will be 11.5 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