CLA-2-61:RR:NC:3:358
Mr. Michael S. McCullough
Vandergrift 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 is a “4 piece Sleepy Time Gift Set”. The layette product is sized for infant’s size 0-3 months and all items except for the door pillow are constructed from 100% cotton knit fabric. The door pillow is constructed from a 75% cotton, 25% polyester knit fabric outer shell with a polyester fiber fill inside. The garments include: a bodysuit with short sleeves, lap-shoulders and a three snap bottom closure and a lap-shoulder tee. Also included in the gift set are a hat and a pillow which hangs on a door knob. The “Sleepy Time Gift Set” with the addition of the lap-shoulder tee and pillow does not meet the GRI 3(b) requirements for “goods put up in sets for retail sale.”
The applicable subheading for the bodysuit 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 the lap shoulder tee will be 6111.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: T-shirts, singlets and similar garments, except those imported as parts of sets. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the hat will be 6505.90.1515, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, knitted or crocheted, or made up from lace felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed: hair-nets of any material: other: other: of cotton, flax or both: knitted: of cotton: for babies. The duty rate will be 7.9 percent ad valorem.
The applicable subheading for the door hanging pillow will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides other made up articles, including dress patterns: other: other, other. The duty rate will be 7 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/.
All items, except for the door hanging pillow 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