CLA-2-61:OT:RR:NC:N3:358
Ms. Eileen Family
Geodis Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of babies and children’s apparel from China
Dear Ms. Family:
In your letter dated July 26, 2017, you requested a tariff classification ruling on behalf of your client, Rashti & Rashti. Your letter was accompanied by four samples. As requested, the samples will be returned to you.
Item number A41352 (size 3M) consists of three pieces which you indicate will be sold together at retail as a set. The set includes a stretchsuit, a creeper and a bib each constructed from 100 percent cotton knit fabric. The stretchsuit is a full body suit featuring long sleeves with rib-knit cuffs; an opening extending from the front neckline down both legs; 11 metal snap closures; and footed bottoms. The stretchsuit has an overall printed design depicting Santa Claus, Christmas trees, stockings, snowmen, snowflakes, candy canes, holly leaves and reindeer. The solid color creeper features lap shoulders; hemmed, short sleeves; a round neckline with rib-knit capping; rib-knit capping around the legs; and a three snap crotch. The bib is constructed of two layers that are attached together by a contrast color capping and features a screen printed depiction of Santa Claus with the words “Baby’s First Christmas.” The bib fastens in the back with a hook and loop closure. Item number A41352 will be imported in infant sizes 3M, 6M and 9M.
Item number H41280 (size 3M) consists of three pieces which you indicate will be sold together at retail as a set. The set includes a stretchsuit, a creeper and a bib each constructed from 100 percent cotton knit fabric. The stretchsuit is a full body suit featuring long sleeves with rib-knit cuffs; an opening extending from the front neckline down both legs; 11 metal snap closures; and footed bottoms. The stretchsuit has an overall printed design depicting Santa Claus, Christmas trees, candy canes and reindeer. The printed striped creeper features lap shoulders; hemmed, short sleeves; a round neckline with rib-knit capping; rib-knit capping around the legs; and a three snap crotch. The bib is constructed of two layers that are attached together by a contrast color capping and has embroidered appliques of a deer, snowflake and stars with the words “Rudolph the Red-Nosed Reindeer.” The bib fastens in the back with a hook and loop closure. Item number H41280 will be imported infant sizes 3M, 6M and 9M.
Item number H41218 (girl’s size 3T) is a pajama set constructed of 100 percent cotton knit fabric. The tight fitting pajama features a top and bottom. The top features a crew rib-knit neck, long sleeves with rib-knit cuffs and a hemmed bottom. The front contains a heat transfer depicting reindeer and a Christmas tree and the words “Santa’s Little Helpers”. The bottoms feature an enclosed elasticized waistband and rib-knit cuff bottoms. The garment is imported in sizes 12M, 18M, 24M, 2T-4T and 5-6X. The top and bottom are designed and marketed as pajamas.
Item number J41697 (size 18M) is a one piece footed pajama constructed of 100 percent polyester knit fabric. The unisex garment features a rib-knit collar with tab fastened by a right over left snap; long sleeves with rib-knit cuffs; and a zippered opening which extends from the neckline to the bottom of one leg. The garment features an embroidered elf applique. This style is imported in infant sizes 12M, 18M, 24M and toddler sizes 2T- 3T. The garment is designed and marketed as pajamas.
You have requested classification of these items under 9505.10.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Other: Other: Other.” However, Note 1(v) to Chapter 95, HTSUS, specifically excludes, among other articles, apparel and similar articles with a utilitarian function and a festive motif from classification in Chapter 95. Therefore, the items are considered as articles of apparel and apparel accessories of Chapter 61, HTSUS.
Since the creepers and stretchsuits included with item numbers A41352 and H41280 are not designed to be worn together at the same time, these items do not qualify as infants’ sets under Chapter 61, Additional U.S. Note 1, HTSUS, and each item in the set is classified separately.
The applicable subheading for the stretchsuits and bibs included with item numbers A41352 and H41280 will be 6111.20.6070, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Other: Other.” The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for the creeper included with item numbers A41352 and H41280 will be 6111.20.6010, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Sunsuits, wash suits and similar apparel.” The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for item number H41218 in infant sizes 12M, 18M and 24M will be 6111.20.6020, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Sets.” The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for item number H41218 in sizes 2T - 4T and 5-6X will be 6108.31.0020, HTSUS, which provides for “Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightdresses and pajamas: Of cotton: Girls’.” The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for item number J41697 in infant sizes 12M, 18M and 24M 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.
The applicable subheading for item number J41697 in toddler sizes 2T-3T will be 6108.32.0025, HTSUS, which provides for “Women’s or girls’ slips, petticoats, briefs, panties, nightdresses and pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightdresses and pajamas: Of man-made fibers: Girls’: Other.” The rate of duty will be 16 percent ad valorem.
Children’s pajamas, sizes 0-14, are subject to the Consumer Products Safety Commission (CPSC) standards governing the flammability of children’s sleepwear. Please contact the CPSC to determine the status of this merchandise for compliance purposes. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of CPSC standards.
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 Mack
Director
National Commodity Specialist Division