CLA-2-61:OT:RR:NC:3:358

Ms. Karen Wilder
Gymboree Manufacturing, Inc.
500 Howard Street
San Francisco, CA 94105

RE: The tariff classification of babies’ apparel from China.

Dear Ms. Wilder:

In your letter dated May 1, 2009, you requested a tariff classification ruling. As requested, the samples will be returned to you.

Your submitted sample, Reference Number NB55010, is a newborn infant boy’s reversible upper body layer piece made of two layers of finely knit cotton interlock fabric. The light blue color item features a full front four metal snap opening that fastens left over right. It has rib knit capping at the neckline, the front opening and the sleeve openings. The style has a small appliqué with embroidery depicting a puppy on the chest. The article will be imported in infant sizes “preemie” through 12-18 months.

Your submitted sample, Reference Number NB55012, is a newborn infant girl’s reversible upper body layer piece made of two layers of finely knit cotton interlock fabric. The light pink color item features a full front four metal snap opening that fastens right over left. It has rib knit capping at the neckline, the front opening and the sleeve openings. The style has a small appliqué with embroidery depicting a bunny on the chest. The article will be imported in infant sizes “preemie” through 12-18 months.

The applicable subheading for Reference Numbers NB55010 and NB55012will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, except those imported as parts of sets. The rate of duty will be 14.9 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