CLA-2-61:OT:RR:NC:N3:358

Ms. Edith Tolchin
EGT Global Trading
P.O. Box 5660
Hillsborough, NJ 08844

RE: The tariff classification of revised version of “Baby Merlin Magic Sleepsuit” from China, Hong Kong or Taiwan.

Dear Ms. Tolchin:

In your letter dated October 15, 2013, on behalf of your client, Baby Merlin Company, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, Style #MSSC-CL is a revised version of a similarly named style that is the subject of binding ruling NY M85820, dated August 24, 2006. The one piece padded garment has almost full body coverage including long legs with openings for feet and three quarter length sleeves. It fastens together at each side of the front by means of an almost full-length zipper. The garment is constructed from a knit outer shell of cotton jersey fabric. It has a poly fill middle layer and a cotton knit lining. The item will be imported in sizes 6-9 months. It will also be imported in sizes 3–6 months as Style #MSSC-CS.

The applicable subheading for Styles #MSSC-CL and #MSSC-CS will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other. 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 http://www.usitc.gov/tata/hts/.

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 Bruce Kirschner at (646) 733-3048.

Sincerely,


Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division