CLA-2-61:OT:RR:NC:N3:358
Mr. Jason Graham-Nye
gdiapers
2808 NE Martin Luther King Boulevard
Suite G
Portland, OR 97212
RE: The tariff classification of toddler training pants from China.
Dear Mr. Graham-Nye:
In your letter dated October 18, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style GD301 is a pair of unisex toddler training pants. The garment will be imported in toddler sizes 2T/3T and 3T/4T. The training pants feature an enclosed elasticized waist and leg openings and sets of two hook and eye adjustable closures at each side of the waist. The outer shell is constructed from 92% cotton, 8% spandex knit jersey fabric. The garment is lined with a polyurethane coated fabric insert that is sewn onto self-fabric which forms a channel with elasticized edging. The interior fabric layer touching the child is constructed of knit 92% cotton, 8% spandex fabric. Inserted between the layers is a knit 55% hemp, 45% cotton absorbent pad. The essential character of the garment is imparted by the absorbent knit pad.
The applicable subheading for Style GD301 will be 6108.29.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, night-dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of other textile materials: other. The rate of duty will be 13.3 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