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 a boy’s knit garment from Thailand.
Dear Ms. Wilder:
In your letter dated June 17, 2009, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style NB55011 is an infant boy’s finely knit cardigan. The outer shell is made of 80% cotton, 20% polyester velour finely knit fabric. The fully lined interior is made of cotton interlock fabric. The item features a full front zipper opening, a lined hood with floppy fabric dog-like ears, long sleeves with folded fabric cuffs and a hemmed bottom. The style is sized for babies “preemie” through 12-18 months.
You describe the sample as a boy’s jacket. While the garment has certain characteristics of a jacket we find that the article is a fashion layer piece. It lacks sufficient jacket characteristics and does not afford adequate protection against the elements as a jacket because of the knit fabric.
The applicable subheading for Style NB55011 will 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, waistcoats (vests) 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