CLA-2-61:OT:RR:NC:N3:358
Mr. Michael McCullough
Vandegrift Forwarding Co. Inc.
9317 Cheshire Rd.
Sunbury, OH 43074
RE: The tariff classification of a swim diaper cover from China
Dear Mr. McCullough:
In your letter dated March 30, 2018, you requested a tariff classification ruling on behalf of your client, Swimways Corp. The sample that was submitted with your letter will be returned to you, as requested.
The submitted sample, item # 1051916, identified as a “SwimWays® swim diaper,” is a diaper cover constructed in three layers. The shell and lining are made from a 100 percent polyester knit fabric and the internal layer is made from a 100 percent polyester woven fabric. The pull-on style briefs feature a printed shell fabric, an elasticized waistband and elasticized leg openings. The garment is neither designed to absorb or contain waste and should be worn in conjunction with a diaper that performs these functions. The style will be imported in sizes 6 mos, 12 mos and 24 mos.
The applicable subheading for item # 1051916 will be 6111.30.5070, Harmonized Tariff Schedule of the United States (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.
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