CLA-2-61:OT:RR:NC:N3:358
Ms. Jaehee Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, New York 10001
RE: The tariff classification of an infant’s hooded garment from Hong Kong
Dear Ms. Kim:
In your letter dated September 20, 2016, you requested a tariff classification ruling. Your letter was accompanied by a sample. The sample will be returned to you, as requested.
Style FI5019 is an infant’s “hoodie” style garment. The garment is made from 60 percent cotton and 40 percent polyester finely knit French terry fabric. The lightweight hoodie contains more than nine stitches per two centimeters in the direction the fabric is formed and features an unlined hood, full front opening with a zipper closure, long sleeves with rib-knit cuffs, and a rib-knit bottom. There are two large appliqued self-fabric letters, “H” and “I”, approximately 5 ½ inches in height, on the two front panels. The item will be imported in infants’ sizes 3M-24M. The article is primarily a layering piece. It is not classified as outerwear because it lacks the characteristics necessary to provide an appropriate measure of protection against the elements.
The applicable subheading for style FI5019 will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.” The rate of duty will be 14.9 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 https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division