CLA-2-61:OT:RR:NC:N3:358
Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification of infant girls’ dress and diaper cover sets from China
Dear Ms. Shira:
In your letter, dated October 13, 2014, you requested a tariff classification and country of origin marking ruling on behalf of your client, F&T Apparel. With your letter, you submitted samples of each style. Each style consists of two pieces packaged together for retail sale. The samples will be returned to you, as requested.
Style NOO3116X is a 100 percent cotton jersey knit infant girl’s dress and diaper cover set. The dress is of a pieced construction with three front panels and two back panels in coordinating colors. The dress features an A-line silhouette, cap sleeves, a round neck, an opening at the rear neckline secured with one button and loop closure and two small front pockets below the waist. Each pocket is ornamented with a faux button closure. The diaper cover is made from the same fabric and has an elasticized waist and elasticized leg openings.
Style NAG0084Q is a knit infant girl’s dress and diaper cover set. The dress is made from 60 percent cotton, 40 percent polyester knit fabric and features a round neck, cap sleeves, a small pocket on the left breast, a gathered waist and a rear zipper closure extending from the rear neckline to just below the waist. While the bottom front of the garment has a straight hem, the back has a curved hem making the dress longer in the back than in the front. The diaper cover is constructed from 100 percent cotton knit fabric and has an elasticized waist and elasticized leg openings.
Style 138706 is a woven 100 percent cotton infant girl’s dress and diaper cover set. The dress is constructed with three front panels and three back panels, gathered and sewn horizontally. The dress features gathered cap sleeves with edging at the sleeve ends, a peter-pan collar, a full front opening secured with seven buttons and a hemmed bottom. The diaper cover, constructed from the same fabric, has an elasticized waistband and elasticized leg openings.
All three styles will be sized for infants newborn to 24 months.
The applicable subheading for styles NOO3116X and NAG0084Q (dresses) 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.
The applicable subheading for styles NOO3116X and NAG0084Q (panty/diaper cover) will be 6111.20.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Other: Imported as parts of sets.” The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for style 138706 (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.
The applicable subheading for style 138706 (panty/diaper cover) 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.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
Each of the above styles is marked with the country of origin in the nape of the neck of the dress. The coordinating diaper covers are not marked with the country of origin.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
The label and its location on each dress satisfy the requirements of section 304, Tariff Act of 1930, concerning the country of origin marking of each set provided the dress and diaper cover are manufactured in one country and are to be sold as a unit. HQ Ruling 734222 noted.
Textile fiber products imported into the U.S. must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. Questions concerning fiber content labeling requirements are covered under the Textile Fiber Products Identification Act. Therefore, we suggest that you contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20508, as to whether the proposed marking satisfies such requirements.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division