CLA-2-61:OT:RR:NC:N3:358
Ms. Catherine Morgan
J. America Sourcing
580 North 4th Street, Suite 620
Columbus, Ohio 43215
RE: The tariff classification of babies’ onesies from China
Dear Ms. Morgan:
In your letter dated January 4, 2017, you requested a tariff classification ruling. A sample was subsequently provided. The sample will be returned to you, as requested.
Styles F3100 and F4100 are infants’ onesie style bodysuits. The one-piece garments are constructed of finely knit 60 percent cotton, 40 percent polyester interlock fabric. Both garments feature short cap sleeves, lap shoulders with round necklines and rib knit capping, snap crotches with three metal closures, and rib knit capping at the leg openings. You state the only difference in the two styles are the available colors. The styles will be imported in infant sizes 0/3 to 6/9 months.
You propose classification in tariff subheading 6111.20.6070. This provision does not apply because it pertains to garments with substantially full body coverage that cover the knees. As the subject garments have abbreviated lower body coverage, i.e., exposed legs and feet, the provision is not appropriate.
The applicable subheading for the onesies, styles F3100 and F4100, 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 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