CLA-2-61:OT:RR:NC:N3:358
Mr. Robin Huff
Baby Lounge LLC
43 West 33rd St, Room 603 Suite 603
New York, NY 10001
RE: The tariff classification of a collection of infant’s items from China
Dear Mr. Huff:
In your letter dated February 20, 2018, you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States (HTSUS). A sample was submitted with your letter. The sample will be returned to you, as requested.
The “Baby Lounge Born To Shine” is a four-piece infant girls’ set consisting of a creeper, pants, bib and socks. The short sleeve creeper with a three snap crotch closure and the pull on pants with an enclosed elasticized waist and hemmed bottoms are constructed of 60 percent cotton and 40 percent polyester finely knit fabric. The bib is constructed of 65 percent cotton and 35 percent polyester finely knit fabric and the socks are constructed of 97 percent polyester and 3 percent spandex yarns. Each of the components have a lemon motif, are matched as to size, marketed as a unit, and color coordinated. The set will be imported for infant girls’ in sizes 0 – 6 months.
For the purpose of heading 6111, HTSUS, the term “sets” means two or more different garments of headings 6111, 6209 or 6505 imported together, of corresponding sizes and intended to be worn together by the same person. The knit creeper and pants, both classifiable under subheading 6111.20.60, HTSUS, meet the terms of Additional U.S. Note 1 to Chapter 61, HTSUS, as a “set.”
CBP believes that the creeper, pants, bib and socks are a set put up for retail sale within the requirements set forth in Explanatory Note (X) for General Rule of Interpretation (GRI) 3. GRI 3(b) directs that the goods put up in the set are to be classified as if they consisted of the component which gives the set its essential character. CBP believes that the creeper and pants equally contribute to the essential character of the set. The bib and socks are accessories to the outfit. Since the creeper and pants are classifiable in the same subheading, 6111.20.6020, HTSUS, which provides for "Babies' garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Sets," it is not necessary to choose one over the other in determining the essential character for classification purposes.
The applicable subheading for the Baby Lounge Born To Shine set will be 6111.20.6020, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Sets.” 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 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