CLA-2-61:OT:RR:NC:3:358
Ms. Corrie Sorin
Life Is Good, Inc.
283 Newbury Street
Boston, MA 02115
RE: The tariff classification of various items from China.
Dear Ms. Sorin:
In your letter dated, April 10, 2008, you requested a tariff classification ruling. As per our telephone conversation, the samples will be returned to you, except for the luggage tag, which will be retained by the NIS.
You have submitted three samples. Style #19018 “Honey Dress” is an infant’s garment set consisting of a dress and a diaper cover. The items are constructed of knit cotton fabric. The sleeveless dress features a round neckline, self capping around the neck and armholes, an empire waist and a hemmed bottom. The panty-like bottom features an enclosed elasticized waist and elasticized leg openings. The garments will be imported in infant girls’ sizes 0-3, 3-6, 6-12, 12-18 and 18-24 months.
Style #19018 consists of two or more garments. Section XI, Note 14, HTSUS, requires that textile garments of different headings be separately classified.
Style #MM8278 is a luggage tag composed of leather. The luggage tag has a paper insert, which can be seen through the clear front of the tag. The tag also has a leather strap with a buckle.
Style #W4147 is a pair of women’s pants constructed from cotton woven fabric. The pull-on pants feature a covered elasticized waistband with an outside drawstring, one small patch pocket on the left front panel, an open, unsecured fly with no means of closure and hemmed leg openings.
The applicable subheading for the style #19018 dress will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: dresses. The rate of duty will be 11.5 percent ad valorem.
The applicable subheading for the style #19018 diaper cover 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 rate of duty will be 8.1 percent ad valorem.
The applicable subheading for style #MM8278 will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of leather or composition leather: other: other: other. The rate of duty will be Free.
The applicable subheading for style #W4147 will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Other. The duty rate will be 16.6% 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/.
Style #19018 (dress and diaper cover) falls within textile category 239. Style # W4147 falls within textile category 348. 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. 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