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 an infant’s dress and romper from China
Dear Ms. Kim:
In your letter dated September 6, 2016, you requested a tariff classification ruling. Your letter was accompanied by two samples. The samples will be returned to you, as requested.
Style FI47037 is an infant’s sleeveless dress with coordinating panty. The top portion of the dress is comprised of an outer layer of 100 percent cotton woven fabric with eyelet embroidery and a 100 percent cotton knit lining. The skirt portion of the dress is made of an inner layer of an 80 percent polyester and 20 percent cotton woven fabric and two outer layers of 100 percent polyester knit tulle fabric. The outer layer of the bodice is sewn to the lining at the neckline, shoulder seams and armholes but otherwise hangs free with the scalloped bottom edge overlapping the skirt. The woven bodice is one piece that wraps around the sides and meets at the center back neckline. The two ends are not sewn together below the back neckline and drape apart at an angle exposing the knit lining. The sleeveless dress also features a round neck; knit capping at the sleeves and neckline; a gathered skirt; and a satin ribbon bow at the back neckline. The coordinating panty is made from 80 percent polyester and 20 percent cotton woven fabric. A sample of the panty was not provided.
Style FI76037 is an infant’s romper. The romper is made from 70 percent cotton and 30 percent linen woven fabric. Sewn into the lower yoke seam is a two layer split skirt consisting of an inner layer of 100 percent cotton woven fabric with eyelet embroidery and an outer layer of 100 percent polyester knit tulle fabric. The hemmed skirt splits in the back of the garment. The bottom of the skirt falls well above the bottom of the romper so that the leg openings are clearly visible. The sleeveless romper features a round neckline; a peter pan collar with picot edging; a partial opening with a four button closure in the back beginning at the neckline; a four snap closure between the legs; elasticized leg openings; and picot edging at the bottom of the hemmed leg openings.
As stated, both the dress and the romper are composite articles composed of knit and woven components. The General Rules of Interpretation (GRI) provide the principles used in classifying merchandise. GRI 3(b) states, in pertinent part, the following:
Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
GRI 3(c) directs that when an essential character determination cannot be made, the item will be classified under the heading which occurs last in numerical order among those which equally merit consideration.
With respect to the dress, it is the opinion of this office that neither the 100 percent cotton woven fabric with eyelet embroidery nor the 100 percent polyester mesh imparts the essential character and the classification is determined by GRI 3(c). With respect to the romper, the essential character is imparted by the 70 percent cotton and 30 percent linen woven fabric that forms the body of the romper.
The applicable subheading for style FI47037 (dress) will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories: Of cotton: Dresses.” The rate of duty will be 11.8 percent ad valorem.
The applicable subheading for style FI47037 (panty) will be 6209.30.3030, 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 the romper, style FI76037, will be 6209.20.5030, HTSUS, which provides for “Babies’ garments and clothing accessories: Of cotton: Other: Other: Sunsuits, washsuits and similar apparel.” The rate of duty will be 9.3 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 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