CLA-2-62:OT:RR:NC:N3:358
Ms. Edith G. Tolchin
EGT G lobal Trading
614 Van Liew CT.
Hillsborough, NJ 08844
RE: The tariff classification of a revised version of babies’ sleepsuit from China.
Dear Ms. Tolchin,
In your letter dated May 13, 2020, you requested a tariff classification ruling on behalf of Baby Merlin Company. No physical samples were submitted with this request.
Style #MDSC-PSP identified as “Baby Merlin Cotton DreamSack,” is a revised version of a similar style ruled upon in NY ruling N246820. In your request you state that the outer shell and the slide fastener cover, as well as the inner lining of the garment is constructed of 100 percent cotton interlock knit fabric. The sleeveless one piece garment closes at the front by means of an almost full-length slide fastener. The garment will be imported in sizes 12-18 months under style #MDSC-CLP, MDSC-PLP and MDSC-BLP, featuring leg cuffs and a ribbed neckline constructed of 95 percent cotton and 5 percent spandex. It will also be imported in sizes 6-12 months under style #MDSC-PSP and MDSC-BSP (these styles do not feature leg cuffs).
Style #MDS-BLP identified as “ Baby Merlin Polyester-Fleece DreamSack,” is a revised version of a similar style ruled upon in NY ruling M85820. You state that the outer shell and slide fastener cover are constructed of 100 percent polyester microfleece fabric and the inner linning constructed of 100 percent cotton interlock knit fabric. The sleeveless one piece garment closes at the front by means of an almost full-length slide fastener. The garment will be imported in sizes 12-18 months under style #MDS-CLP and MDS-PLP, featuring leg cuffs and a ribbed neckline constructed of 95 percent cotton and 5 percent spandex. It will also be imported in sizes 6-12 months under style #MDS-CSP, MDS-PSP and MDS- BS (these styles do not feature leg cuffs).
The applicable subheading for all MDSC styles in sizes 6-12 and 12-18 months will be 6111.20.6070, Harmonized Tariff Schedule of the United States (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 all MDS styles in sizes 6-12 and 12-18 months 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.”.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6111.20.6070 and 6111.30.5070 HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6111.20.6070 and 6111.30.5070, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division