CLA-2-61: RR: NC: TA: 358 M87050
Ms. Kelly Poorman
Moksha Worldwide Inc.
361 Park Avenue
Glencoe, IL 60022
RE: The tariff classification of layette box sets from China
Dear Ms. Poorman:
In your letter dated September 19, 2006, you requested a classification ruling. One subject gift set has been submitted with the request.
Style PKG-3PC-Sleeperbibbootie-set is for boys and style PKG-5PC-Shadowboxset is for girls. Both styles will be imported in newborn sizes 0-9 months of age. Style PKG-3PC-Sleeperbibbootie-set consists of a coverall, cap and booties. Style PKG-5PC-Shadowboxset consists of a sleeper, bib, cap, booties and mittens. All pieces, except for the booties, are made of finely knit cotton fabric. The booties are made of knit fabric that is 75% acrylic, 17% polyester, 8% wool, and 3% spandex.
Two packaging concepts are contemplated. The gift set pieces will be packaged in either a rectangular shaped cardboard box with slip-off clear plastic sheeting lid or, alternatively, a rectangular shaped cardboard shadow box with slip-off hard molded clear plastic lid. The layette contents are visible within. You state that the hard molded plastic lid can be used with the shadow box as a picture frame. This office does not find the shadow box with rigid plastic cover to be of a kind clearly suitable for the proposed purpose, i.e., as a picture frame. The box, including the lid, is non-reusable packaging. Because the cardboard containers with slip-off clear plastic lids are both of a type normally used for retail merchandise of this type, they will be classified with their garment and clothing accessory contents.
The samples will be returned to you as requested.
The applicable subheading for style PKG-3PC-Sleeperbibbootie-set and style PKG-5PC-Shadowboxset sleeper, bib, cap and mittens will be 6111.20.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, other, other, other, imported as parts of sets. The duty rate is 8.1 percent ad valorem.
The applicable subheading for style PKG-3PC-Sleeperbibbootie-set and style PKG-5PC-Shadowboxset booties will be 6111.30.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, other, other, other, imported as parts of sets. The duty rate is 16 percent ad valorem.
Both styles fall within textile category designation 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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division