CLA-2-61:OT:RR:NC:3:358
Ms. Dana Antoine
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097
RE: The tariff classification of children’s garments from China.
Dear Ms. Antoine:
In your letter dated December 19, 2008, on behalf of Regal Lager, importer of Bambino Mio diaper products, you requested a classification ruling. The three submitted samples will be returned to you.
The first sample, Diaper Nappy, is a multiple layer rectangular shaped woven cotton diaper measuring approximately 10 ½ inches by 14 inches. The fabric is folded into layers and securely stitched with capping fabric on the width sides. It is designed for use by newborn babies.
The second sample, Swim Nappy, is described as a swim diaper for babies. It has an outer shell of knit fabric that is 82% polyester, 18% spandex, a knit polyurethane membrane interior and a knit lining that is 50% polyester, 50% cotton. The pull-on style briefs have an elasticized waistband with fully adjustable drawstring and elasticized fabric at the leg openings. It is designed for use by babies’ sizes newborn to 24 months of age.
The third sample is a pair of unisex training pants. The unisex briefs have a terry knit cotton shell. The item features a middle layer of nonwoven polyester wadding with nylon laminate barrier that is designed to retain waste. The essential performance characteristic of the training pants is imparted by the polyester wadding interior. The garment has an elasticized waistband and elasticized leg openings and is designed for use by toddlers, sizes 2T-4T.
The applicable subheading for the Swim Nappy will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, other, other. The duty rate will be 16 percent ad valorem.
The applicable subheading for the Diaper Nappy will be 6209.20.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of cotton, other, other, diapers. The duty rate will be 9.3 percent ad valorem.
The applicable subheading for the unisex training pants will be 6208.91.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ briefs, panties and similar articles, of cotton, other, other, girls’. The duty rate will be 11.2 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/.
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