CLA-2-61:RR:NC:3:358
Mr. Michael S. McCullough
Vandegrift Forwarding Company Inc.
9317 Cheshire Road
Sunbury, OH 53074
RE: The tariff classification of infant’s items from China.
Dear Mr. McCullough:
In your letter dated July 24, 2007, on behalf of bon bebe, a division of International Intimates Inc., you requested a classification ruling. The sample will be retained by this office.
Your submitted sample, style R902 is a “5 piece Baby’s Bathtime Gift Collection”. The layette product is sized for infant’s size 0-3 months and all items except for the wash cloths are constructed from 80% cotton, 20% polyester knit terry fabric. The gift collection consists of a robe with a self-fabric belt, a hooded towel, two washcloths and a pair of infant’s slippers with a textile material upper of cotton and a separately applied textile material outer sole affixed to the upper by sewing. The slippers are not designed for wear inside a shoe. The “Baby’s Bathtime Gift Collection Gift Set” does not meet the GRI 3(b) requirements for “goods put up in sets for retail sale.”
The applicable subheading for the robe 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: other. The duty rate will be 8.1 percent ad valorem.
The applicable subheading for the towel will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton, towels: other. The duty rate will be 9.1 percent ad valorem.
The applicable subheading for the washcloths will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton, towels: other, other. The duty rate will be 9.1 percent ad valorem.
The applicable subheading for the slippers will be 6405.20.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers…other. The duty rate will be 7.5 percent ad valorem.
Chapter 99, HTSUS, provides for temporary modifications to the Harmonized Tariff Schedule of the United States established by legislative, executive and administrative action. Subheading 9902.13.92 provides a temporary reduced rate of duty of 6.5% ad valorem for… other footwear with uppers of vegetable fibers, other than such footwear for men or women (provided for in subheading 6405.20.30). In this regard, your shoe for infants will receive preferential duty treatment under the provision of 9902.13.92, HTSUS.
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 robe falls within textile category 239. The towel falls within textile category 363. The washcloths fall within textile category 369. 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