CLA-2-61:RR:NC:3:358
Ms. Leah D. Cantero
Williams-Sonoma, Inc.
151 Union Street
Ice House One, 7th Floor
San Francisco, CA 94111
RE: The tariff classification of infant’s and toddlers playsuits from China.
Dear Ms. Cantero:
In your letter dated January 8, 2007, on behalf of Pottery Barn Kids, you requested a classification ruling.
You have submitted two samples. Style 9074436 is a toddler boy’s playsuit (size 24-36 months) constructed from cotton knit fabric. The short sleeve one-piece garment features a collar, a left over right three-button placket closure, a seven snap crotch closure and a short type bottom that does not cover the knee. You suggest classification as a coverall under 6114.20.0044, HTS. The item is not a coverall because it does not cover the knees. It is classifiable as a one-piece playsuit. Style 9074394 is the same item, except it is in infant size 18-24 months. You suggested classification under 6111.20.6070, HTS, as babies’ garments: other, other. The item is similar to a sunsuit or washsuit.
Style PD #SM07 2381 is a toddler girl’s playsuit (size 24-36 months) constructed from 100% cotton jersey knit fabric. The sleeveless one-piece garment features a criss-cross neckline, a shorts type bottom with enclosed elasticized leg openings and a peplum type skirt that attaches at the waist. The article has a four snap closure at the shorts inseams. You suggest classification as a coverall under 6114.20.0046, HTS. The item is not a coverall because it does not cover the knees. It is classifiable as a sunsuit. You also import the item with the same style number, except it is imported in infant size 18-24 months. You suggested classification under 6111.20.6070, HTS, as babies’ garments: other, other. The item is similar to a sunsuit or washsuit.
The applicable subheading for style 9074436 (toddler size) will be 6114.20.0035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, sunsuits, washsuits, one-piece playsuits and similar apparel: boys’. The duty rate will be 10.8 percent ad valorem.
The applicable subheading for styles 9074394 and PD# SM07-2381 (infant size) will be 6111.20.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, sunsuits, washsuits and similar apparel. The duty rate will be 8.1 percent ad valorem.
The applicable subheading for style PD# SM07-2381 (toddler size) will be 6114.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, sunsuits, washsuits, one-piece playsuits and similar apparel: woman’s or girls’. The duty rate will be 10.8 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/.
Styles 9074436 and PD #SM07 2381 (toddler size) fall within textile category 237. Style 9074394 and PD #SM07 2381 (infant sizes) fall within textile category 239. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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