CLA-2-62:OT:RR:NC:N3:358
Ms. Jaehee Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, New York 10001
RE: The tariff classification of a jacket and bunting bag from China
Dear Ms. Kim:
In your letter dated February 29, 2016 and received by this office on March 28, 2016, you requested a tariff classification ruling. A sample accompanied your letter. The sample will be returned to you, as requested.
The sample, which you describe as an “Infant’s Woven Bunting Bag Set,” Style FI28827, consists of a jacket and bunting bag. Both the jacket and the bag have a 100 percent polyester woven fabric outer surface quilted to batting material and a 100 percent cotton knit fabric lining. The padded jacket features a full front opening with a four button closure, a hood, long sleeves with fold over mitten cuffs and two patch pockets sewn to the front below the waist. The hood and mitten cuffs are both lined with 100 percent polyester knit pile fabric. A button is sewn on each pocket and two buttons are sewn at the same level on the back of the garment. The padded bunting bag which tapers slightly at the top is approximately 19 inches long and approximately 16 ½ inches wide at the widest point. Two horizontal 4 inch slits (one on the front, the other on the back) are cut into the center of the bag to accommodate a seat belt. There are four button holes at the top of the bag; two on the front and two on the back. The jacket and bag are secured together by the buttons on the front pockets and on the back of the jacket and together provide warmth to an infant in cold weather. The style will be imported in sizes 0-3 Months to 12 Months.
For tariff classification purposes, the jacket and the bag form a composite good consisting of different components. The jacket and the bag are mutually complementary, adapted to one another and together form a whole. Such composite goods are classified as if they consisted of the component which gives them their essential character. The component which imparts the essential character of this composite good is the jacket.
The applicable subheading for the Infant’s Bunting Bag Set will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories: 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 the World Wide Web at https://hts.usitc.gov/current.
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