CLA-2-61:OT:RR:NC:N3:358
Ms. Tonja Davenport
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072-2170
RE: The tariff classification of infant’s items from India.
Dear Ms. Davenport:
In your letter dated February 21, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you.
Your submitted sample, SKU# 54210135 is described as a “3 piece Newborn Set”. The style is sized for infant girl’s newborn to 3 months of age. All items are constructed from finely knit cotton fabric. The garments include a lap shoulder tee, a pair of pants and a body suit. The lap shoulder tee features short sleeves and a hemmed bottom. The pants feature long legs, an enclosed waistband and hemmed bottoms. The bodysuit features long sleeves, lap shoulders and a three snap bottom closure.
SKU# 54210135 tee shirt, pants and body suit are not designed to be worn at the same time and are not a babies’ set.
The applicable subheading for the lap shoulder tee will be 6111.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: of cotton: t-shirts, singlets and similar garments, except those imported as parts of sets. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the pair of pants 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 the body suit 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: other, sunsuits, washsuits and similar apparel. The rate of duty will be 8.1 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,
Thomas J. Russo
Director
National Commodity Specialist Division