CLA-2-61:OT:RR:NC:N3:358
Mr. Thiago Castro
Jojo Designs, LLC
4701 NW 103rd Ave.
Sunrise, FL 33351
RE: The tariff classification of bibs from China
Dear Mr. Castro:
In your letter dated April 29, 2022, you requested a tariff classification ruling. The samples will be retained for training purposes.
SKU name 3P-Bib-WatercolorFloral-PK-BU-PRT is a 3-piece baby bib collection. The bibs are constructed of two layers. The front is constructed of 95% rayon, 5% spandex knit fabric and the back is constructed of polyester fleece knit fabric. The bibs fasten in the back with a hook and loop closure.
Since the bibs consist of two different fabric components, they are considered a composite good, with the classification determined by the fabric that provides the essential character. General Rules of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States, (HTSUS), noted. In this case, we have determined that the essential character of the bibs is imparted by the front fabric component constructed chiefly of artificial fibers.
For the purpose of heading 6111, the term “sets” means two or more different garments of headings 6111, 6209 or 6505 imported together, of corresponding sizes and intended to be worn together by the same person. This collection does not meet the terms of Additional U.S. Note 1 to Chapter 61, HTSUS, and therefore is not considered a set for customs purposes.
The applicable subheading for each bib will be 6111.90.5070, (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of other textile materials: of artificial fibers: other, other: other. The rate of duty will be 14.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6111.90.5070, 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 6111.90.5070, 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, including information on exclusions and their effective dates, 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