CLA-2-61:OT:RR:NC:N3:358
Ms. Carol-Lynn McGovern
Hatley Little Blue House Inc.
860 90th Ave.
Montreal, N/A H8R 3A2
Canada
RE: The tariff classification of an infant’s dress from China
Dear Ms. McGovern:
In your letter dated February 5th, 2021, you requested a tariff classification ruling. A product specification sheet was furnished with the request. No samples were submitted.
Style #F21CRI1500, is an infant girl’s dress constructed of 88 percent cotton and 12 percent nylon knitted fabric, as indicated in your request. The dress features double layers of mesh constructed of 100 percent nylon knitted fabric that extend approximately 2 inches below the neckline to below the knees, and long sleeves that extend from the shoulders to the wrists, with an opening in the rear neckline.
The applicable subheading for the infant’s dress will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Dresses.” The rate of duty will be 11.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6111.20.4000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent 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 subheading 6111.20.4000, 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 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