CLA-2-61:OT:RR:NC:N3:358
Ms. Karen Wilder
Gymboree Manufacturing, Inc.
500 Howard Street
San Francisco, CA 94105
RE: The tariff classification of infant’s apparel from China.
Dear Ms. Wilder:
In your letter dated March 26, 2014, you requested a tariff classification ruling.
You have submitted two samples. Ref# C8NB125 is described as an infant boy’s rash-guard and swim bottoms set. It consists of a pullover style upper body garment constructed of 81% nylon, 19% spandex knit fabric. The rash guard features a stand-up collar, short hemmed raglan sleeves, a screen printed design on the front and a hemmed bottom that reaches the waist. The item identified as a swim bottom is a pair of shorts which are constructed from 100% printed polyester woven fabric and have an interior mesh liner, enclosed elasticized waistband and a non-functional tie looped through a center front tab at the waistband.
Ref# C8NB125 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified.
Ref# LG174 is described as an infant girl’s rash-guard and swim bottoms set. It consists of a pullover style upper body garment and brief style swimwear bottom. Both garments are constructed of the same 81% nylon, 19% spandex knit fabric. The rash guard pullover features a stand up collar band, short puffed sleeves, an applique design sewn on with decorative stitching and a hemmed bottom that reaches the waist. The lined brief style swimwear bottom features an all-over polka dot design, an enclosed elasticized waistband, a small self-fabric bow sewn onto the waistband, elasticized leg openings and a ruffle skirt sewn onto the waist.
The samples will be returned to you, as requested.
The applicable subheading for Ref# C8NB125 (infant’s boy’s rashguard) will be 6111.30.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: imported as parts of sets. The rate of duty will be 16 percent ad valorem.
The applicable subheading for Ref# C8NB125 (infant boy’s bottoms) will be 6209.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Babies’ garments and clothing accessories: of synthetic fibers: other, other: imported as parts of sets. The rate of duty will be 16 percent ad valorem.
The applicable subheading for Ref# LG174 (infant’s girl’s pullover) will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 30 percent ad valorem.
The applicable subheading for Ref# LG174 (infant girl’s swim bottoms) will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: other. The rate of duty will be 16 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 Kimberly Wachtel at Kimberly.A. [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division