CLA-2-61:OT:RR:NC:N3:358
Mr. Adrian Boslooper
Air Tiger Express (USA) Inc.
149-09 183rd Street
Springfield Gardens, New York 11413
RE: The tariff classification of an infant’s set from China
Dear Mr. Boslooper:
In your letter dated May 2, 2016 and received by this office on June 10, 2016, you requested a tariff classification ruling on behalf of your client, International Intimates Inc. Our response was delayed due to a Customs and Border Protection (CBP) laboratory analysis. The samples received with your request will either be retained by this office or were destroyed in laboratory testing.
Style G7N196G1 is a three piece set consisting of an infant’s shirt, pant and jacket in infants’ size 18M. In your letter, you state that the imported set will not include the hooded jacket but, in lieu of, will consist of a hooded vest of the same construction. The set, as imported, will be identified as style RPBH6G002. You state that the three components of this style will be packaged, imported and sold together as a set but you have not provided the size range of the set. For purposes of this ruling, it is assumed that the imported garments will not exceed infants’ size 24M.
The infant’s shirt is constructed from 95 percent cotton and 5 percent spandex finely knit fabric. The shirt features a round neck; a partial opening with a two snap back placket closure; long, hemmed sleeves gathered at the shoulder; and a hemmed bottom. The front of the shirt is printed and depicts the face of a cat.
The coordinating pull-on style knit pant is constructed from 95 percent cotton and 5 percent spandex knit fabric. The specification sheet accompanying your letter states the imported pant will be constructed from two different knit fabrics with the top portion of the pant constructed from 95 percent cotton and 5 percent spandex knit fabric; and the bottom portion (below the knees) to be constructed from 80 percent cotton and 20 percent spandex knit fabric. The pant features a 1½ inch tunnel elastic rib knit waistband with a faux drawstring and rib knit bottom cuffs.
You state the coordinating vest is constructed from 100 percent polyester woven faux fur fabric with a 95 percent cotton and 5 percent spandex, printed, knit lining; however, the CBP laboratory has determined that the outer shell is made of a warp knit cut pile construction of 100 percent polyester yarns. The vest features a hood with two protruding self fabric cat ears and a full front opening with a three button closure. The lining has a coordinating all over cat motif print.
The applicable subheading for the shirt and pants will be 6111.20.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Other: Imported as parts of sets.” The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for the vest will be 6111.30.5030, (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.
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,
Steven A. Mack
Director
National Commodity Specialist Division