CLA-2 CO:R:C:T 957240 jb
Mr. Roy Leon
Ameritrans
Cargo Brokers, Inc.
Post Office Box 520507 G.M.F.
Miami, Florida 33166
RE: Tariff classification of infant and toddler garments
Dear Mr. Leon:
This is in response to your letter, dated October 14, 1994, on behalf of your client,
Kleinert's Inc., requesting the tariff classification of certain infant and toddler garments in the
Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were provided
to this office for examination. In your letter you also requested information regarding eligibility
for tariff provision 9802.00.80, HTSUSA, benefits. This ruling letter will only address itself to
the tariff classification of the submitted garments. A separate letter will be issued to you by our
Special Classification and Marking Branch as regards the issue of 9802.00.80, HTSUSA,
eligibility.
FACTS:
The merchandise in question consists of the following three items:
Style number 1380AX, is a girl's size three toddler, long sleeve knit pullover shirt,
constructed of 50 percent cotton and 50 percent polyester. The garment features an
all over screen print design, capped sleeve cuffs, ribbed fabric with eyelet embroidery at
the neck, a ribbon below the neck and a hemmed bottom;
Style number P8200, is an infant's size six to nine months, full body, footed stretchsuit,
constructed of polyester knit. The garment features a peter pan collar, ribbed sleeve
cuffs and a full front eight snap opening;
Style number 00201, is a size two toddler, full body, footed blanket sleeper, constructed
of brush knit polyester. The garment features ribbed knit fabric at the sleeve cuffs and
neckline, and a front zipper opening which extends from the neckline and down one pant
leg.
ISSUE:
What is the classification of the submitted merchandise?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification is determined in accordance with the
terms of the headings of the tariff and any relative section or chapter notes. Where goods cannot
be classified on the basis of GRI 1, the remaining GRI will be applied, in order.
Heading 6110, HTSUSA, provides for sweaters, pullovers, sweatshirts, waistcoats (vests)
and similar articles, knitted or crocheted. Style number 1380AX is classifiable in subheading
6110.30.3055, HTSUSA, which provides for, among other things, women's or girls' pullovers of
man-made fibers.
Heading 6111, HTSUSA, provides for babies' garments and clothing accessories, knitted
or crocheted. Style number P8200 is classifiable in subheading 6111.30.5040, HTSUSA, which
provides for, among other things, other babies' garments and clothing accessories, knitted or
crocheted, of synthetic fibers.
Heading 6108, HTSUSA, provides for women's or girls' slips, petticoats, briefs, panties,
nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or
crocheted. Style number 00201 is classifiable in subheading 6108.32.0015, HTSUSA, which
provides for, among other things, girls' blanket sleepers, of man-made fibers.
HOLDING:
The submitted merchandise is classified as follows:
Style number 1380AX is classifiable in subheading 6110.30.3055, HTSUSA, which
provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles,
knitted or crocheted: of man-made fibers: other; other: women's or girls'. The applicable
rate of duty is 34 percent ad valorem and the quota category is 639.
Style number P8200 is classifiable in subheading 6111.30.5040, HTSUSA, which
provides for babies' garments and clothing accessories, knitted or crocheted; of synthetic
fibers: other; other. The applicable rate of duty is 16.9 percent ad valorem and the quota
category is 239.
Style number 00201 is classifiable in subheading 6108.32.0015, HTSUSA, which
provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas,
negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: of man- made fibers: girls': blanket sleepers. The applicable rate of duty is 16.9 percent ad
valorem and the quota category is 651.
The designated textile and apparel category may be subdivided into parts. If so, visa and
quota requirements applicable to the subject merchandise may be affected. Since part categories
are the result of international bilateral agreements which are subject to frequent negotiations and
changes, we suggest that your client check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is
updated weekly and is available at the local Customs office.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the
classification) and the restraint (quota/visa) categories, your client should contact the local
Customs office prior to importing the merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division