CLA-2-61:OT:RR:NC:N3:358

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

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

Dear Ms. Mayard:

In your letter dated August 19, 2913, you requested a tariff classification ruling.

The submitted sample, Style GS23CA is a “My 1st Birthday” gift set containing a bodysuit, a bib and a headband. The bodysuit and bib are constructed from 60% cotton, 40% polyester knit fabric. The onesie style bodysuit is made of interlock fabric and has lap shoulders, short hemmed sleeves and a three snap crotch opening. Contrast color rib knit capping is used to finish the neckline and leg openings. The bib front is made of interlock fabric and the backing is made of terry fabric. The onesie and bib have embroidery and appliqué work depicting “My First Birthday” and a cupcake. The plastic horseshoe headband is covered with polyester satin ribbon and is topped with a sewn-on polyfill satin figure of a cherry. The items will be packaged for retail sale in a cardboard box with a clear acetate cover.

The applicable subheading for the bodysuit 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 the 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 . The rate of duty will be 8.1 percent ad valorem.

The applicable subheading for the headband will be 9615.11.4000, HTSUS, which provides for combs, hair-slides and the like: of hard rubber or plastics: other. The rate of duty will be 5.3 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,

Myles B. Harmon
Acting Director
National Commodity Specialist Division