CLA-2-61:OT:RR:NC:3:358
Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a babies’ diaper cover from China.
Dear Mr. Maher:
In your letter dated December 3, 2010, on behalf of your client Impact Imports International, you requested a classification ruling. The submitted sample will be returned to you.
Your submitted sample, Style KS1088 is a girl’s diaper cover. The article is made of finely knit fabric that is 97% cotton, 3% spandex. The item features an elasticized waist and elasticized leg openings. The outer surface has a fabric overlay that surrounds the garment and consists of a cotton knit backing and five rows of polyester woven ruffle fabric. This outer layer is sewn to the garment at the waistband. The item is sized for babies’ 3 months to 18 months of age.
The applicable subheading for the babies’ diaper cover will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: other. The duty rate will be 8.1 percent ad valorem.
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