CLA-2-61:OT:RR:NC:N:358
Ryan Yamashita
Sweet Jojo Designs LLC
4701 NW 103rd Avenue Sunrise, FL 33351 United States
RE: The tariff classification of onesies from China
Dear Mr. Yamashita:
In your letter dated June 5, 2023, you requested a tariff classification ruling. No samples were submitted to this office.
The garments at issue consist of a “2 piece Set of Onesies” constructed from 95 percent rayon and 5 percent spandex knit fabric. The set includes two bodysuits; one features short cap sleeves, lap shoulders with round necklines and rib knit capping and a snap crotch with three metal closures. The second one features long sleeves with hemmed cuffs, lap shoulders with round necklines and rib knit capping and a snap crotch with three metal closures.
Although the garments will be marketed and sold together under infant sizes 0-6 months and 6-12 months, they do not meet the GRI 3(b) requirements for “goods put up in sets for retail sale.”
The applicable subheading for the onesies will be 6111.90.5070, Harmonized Tariff Schedule, (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division