CLA-2-61;62;64:RR:NC:TA:358 M80095

Neil S. Helfand
Serko & Simon
1700 Broadway
New York, NY 10019

RE: The tariff classification of infants’ wear from China

Dear Mr. Helfand:

In your letter dated January 24, 2006, written on behalf of Rashti & Rashti, a division of H.J. Rashti & Company, you requested a classification ruling.

Submitted style B19821-19828/B19988-19993/B19813-19820/B19994-19999, is comprised of a pair of elasticized shorts of cotton denim, of a short-sleeved, finely rib-knitted pullover of 100% cotton that snaps together at the center of the back, and of a pair of anklets of finely knitted fabric of 65% cotton/30% polyester/5% spandex, marketed together on a plastic hanger.

Submitted style D19332B is comprised of a shortall with adjustable suspenders, manufactured of woven fabric of cotton, of a short-sleeved, pullover shirt of finely knitted fabric of 100% cotton, of a pair of anklets of finely knitted fabric of 62% cotton/31% polyester/7% other fiber, and of a pair of laced shoes of cotton, marketed together in disposable packaging.

Submitted style D19333B for girls is comprised of an elasticized panty-like garment and of a short-sleeved, pullover blouse of finely knitted fabric of 100% cotton, of a headband of the same fabric as the panty-like garment, of a pair of anklets of finely knitted fabric of 59% cotton/33% polyester/5% spandex/3% other fiber, and of a pair of tied booties of cotton, marketed together in disposable packaging.

As you have requested, the submitted styles are being returned.

The applicable subheading for the knitted garments of each of the styles will be 6111.20.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted…, of cotton, other, other, other, imported as parts of sets; for the woven garments of each of the styles will be 6209.20.5045, HTS, which provides for babies’ garments…, of cotton, other, other, other, imported as parts of sets; and for the footwear of each of the styles will be 6405.20.3090, HTS, which provides for footwear…, other footwear, with uppers of textile materials, with uppers of vegetable fibers, other. The duty rates will be 8.1, 9.3, and 7.5 per cent ad valorem, respectively.

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/.

The footwear does not fall within a textile category designation, but the other items fall within 239 . Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division