CLA-2-62:OT:RR:NC:N3:358
Ms. Lesa Hubbard
JCPenney
2401 S. Stemmons Freeway, Suite 4000
Lewisville, TX 75067
RE: The tariff classification of an infant’s garment from Vietnam
Dear Ms. Hubbard:
In your letter dated July 18, 2022, you requested a tariff classification ruling. The sample will be retained for training purposes.
The submitted sample, item #339872, is identified as an infant’s button front woven shirt. As stated in your request, the garment is composed of 100 percent cotton woven fabric. The infant’s shirt features short, hemmed sleeves, a full front opening with a left-over right closure secured with four buttons, a front chest pocket on the left panel and an inside coin pocket sewn below the waistline of the left side seam. The garment will be imported in sizes newborn to 24 months.
In your request you suggest classification under 6209.20.5050, citing Note 4 in Chapter 62 of the Harmonized Tariff Schedule; however, this note only applies to headings 6205 and 6206. Accordingly, it cannot be used to determine the classification of babies’ garments.
The applicable subheading for item #339872 will be 6209.20.2000, HTSUS, which provides for “Babies’ garments and clothing accessories: of cotton: blouses and shirts, 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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division