CLA-2-61:OT:RR:NC:3:358
Mr. Michael Bredemeier
Little Toader, LLC
2816 Delachaise Court
Clearwater, FL 33761
RE: The tariff classification of an infant’s footed coverall and book from China.
Dear Mr. Bredemeier:
In your letter dated June 29, 2010, you requested a tariff classification ruling. The sample will be returned to you.
The submitted sample consists of a garment that you describe as an infant’s pajama and book. The one-piece pajama is imported in sizes 6-12 months, 12-18 months and 18-24 months. The close fitting, footed garment is constructed from cotton knit fabric and features a tab at the neckline with a snap closure, a front opening extending from the neckline to the bottom of the feet secured by a zipper closure and long sleeves with rib-knit cuffs.
The children’s book is a six page, hard cover book made of cardboard or paper board. The interior pages are printed with pictures accompanied by one sentence captions. The book measures approximately 6” x 6” x 5/8” and is packaged in a paperboard carton. The book is used as a bedtime story for young readers.
Nightwear for children in sizes 0-14 is subject to the flammability standards of the Consumer Products Safety Commission, (CSPC). 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.
The applicable subheading for the infant’s pajama sleeper 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. The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for the children’s book will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for children’s picture, drawing or coloring books. The rate of duty will be Free.
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) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division