CLA-2-61:OT:RR:NC:3:358
Ms. Liz Franqui
Hartstrings, L.L.C,
270 East Conestoga Road
Strafford, PA 19087
RE: The tariff classification of infants’ apparel from Hong Kong.
Dear Ms. Franqui:
In your letter dated December 10, 2009, you requested a tariff classification ruling.
The submitted sample is described by you as Skeggings (size 3-6 months). The garment is a pair of knit cotton leggings with an elasticized waistband and hemmed bottoms. Attached to the waistband is a same fabric peplum extending approximately three inches and sewn onto the peplum is additional nylon mesh skirting fabric. The nylon mesh has a sewn on woven polyester liner. The essential character is imparted by the cotton leggings. You also requested classification for the identical garment in girl’s sizes 2 – 6X.
The sample is being retained for reference purposes.
The applicable subheading for the Skeggings (infant’s sizes 0-24 months) will be 6111.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: trousers, breeches and shorts, except those imported as parts of sets. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the Skeggings (girl’s sizes 2- 6X) will be 6104.62.2021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ … trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: of cotton: other, trousers, breeches: girls’: other. 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