CLA-2-61:OT:RR:NC:N3:358
Mr. John DeVitto
Dolliff & Company, Inc.
395 Maverick Street
East Boston, Massachusetts 02128
RE: The tariff classification of an infant’s item from Taiwan
Dear Mr. DeVitto:
In your letter dated December 29, 2015 and received by this office on January 29, 2016, you requested a tariff classification ruling on behalf of your client, Splash About International Ltd. A sample accompanied your letter.
The submitted sample, a “Baby Wrap,” size Small (0-6 months), resembles a sleeveless baby’s onesie and is intended to provide babies and toddlers core body coverage and warmth while swimming. The item is constructed from neoprene foam covered on both sides with 100 percent polyester knit fabric. To dress the baby, the garment opens up completely flat and the baby is placed on top of the symmetrically shaped panel. A bottom flap is pulled between the baby’s legs and folds up to the waist while the sides of the garment fold over the front of the baby, left side over right. The bottom flap and sides are secured together with hook and loop strips. Two tabs are then folded over the shoulders and are secured to the back of the garment with hook and loop strip closures. The garment also features self-fabric capping around all edges. You state the garment will be imported in sizes Small (0-6 months), Medium (6-18 months) and Large (18-30 months).
In your letter, you suggest the Baby Wraps may be classified under 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS). Chapter 61, Note 6 (b), HTSUS, states, “Articles which are, prima facie, classifiable both in heading 6111 and in other headings of this chapter are to be classified in heading 6111.” Chapter 61, Note 6 (a) defines heading 6111 to include “articles for young children of a body height not exceeding 86 centimeters.” In Headquarters Letter of October 27, 1987, file #081165, to James A. Babb, Chairman of the Committee for the Implementation of Textile Agreements, Customs addressed the issue of how the 86 centimeter height limitation would be interpreted and applied. The Customs position at that time was that "of a height not exceeding 86 centimeters" translated into the existing commercial size range of 0 to 24 months. It was further stated that "where a size range of 0 to 24 months realistically reflects the normal ages of the intended wearers, such a size range will be accepted by Customs as meeting the 86 centimeter criterion." Consequently, the sizes Small and Medium for 0-6 months and 6-18 months, respectively, are properly classified under heading 6111, HTSUS.
The applicable subheading for the Baby Wrap (sizes Small and Medium) will be 6111.30.5070, 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.
We are unable to classify the size Large (18-30 months) based upon the sample submitted. If you wish to submit the Baby Wrap in size Large (18-30 months) for a classification ruling, please provide a sample of the garment. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 the 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 Kim Wachtel at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division