CLA-2-62:OT:RR:NC:3:358
Mr. Charles Carroll
John M. Brining Co., Inc.
202 Congress Street
Mobile, AL 36603
RE: The tariff classification of infants’ garments from Vietnam.
Dear Mr. Carroll:
In your letter dated January 26, 2011, on behalf of your client, Mr. Roger Groves DBA Cindys, you requested a tariff classification ruling.
The first item is an infant’s top and pants set (size 12 months) that is constructed from woven 65% cotton, 35% polyester fabric. The sleeveless garment is cut straight across the upper chest and back leaving the shoulders bare except for 1 ½ inch wide shoulder ties. The item has an empire waist with front smocking and embroidery. The lower portion of the item is a gingham skirt-like extension that features a sewn-on ribbon above the ruffle bottom. The pants feature an elasticized waist, a sewn-on ribbon and side bows and a gingham ruffle and double ruffle bottom.
The second item is an infant’s dress that is constructed from a woven cotton fabric. The dress has a round neckline, front smocking and embroidery, short puff sleeves with ribbon and lace edging, a two button back closure and tie, an empire waist and a sewn-on ribbon above the hemmed bottom.
The applicable subheading for first item (pants set) will be 6209.20.5045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: other: other, other: imported as parts of sets. The rate of duty will be 9.3 percent ad valorem.
The applicable subheading for second item (dress) 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.
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