CLA-2-61:OT:RR:NC:N1:358
Lara Cartwright
Hanna Andersson
608 NE 19th Street Portland, OR 97232
RE: The tariff classification of infant garments from India
Dear Ms. Cartwright:
In your letter dated December 15, 2023, you requested a tariff classification ruling.
The submitted sample is identified as the Style 81553 Baby Bundle. The item is described as a layette product that consists of a gift bag and four articles of infant goods. The Baby Bundle is sized for infants 0-3 months, 3-6 months and 6-12 months.
The first item is a tight-fitting infant’s hat constructed of 100% cotton knit fabric. The hat features a knot at the crown and a self-fabric cuff around the head. The second item is a footless stretch suit constructed of 100% cotton knit fabric. It features long sleeves with rib knit cuffs at the wrists and ankles, a zipper closure that extends from the neck to below the mid-thigh and a snap closure on the neckline. The third item is a long sleeve V-neck upper body garment constructed of 100% cotton knit fabric. The garment features a front panel that wraps around the front of the torso with two snap closures on the inside and two on the outside with hemmed wrists and hemmed bottom. The fourth item is a pair of slip-on pants constructed of 100% cotton knit fabric and features an elastic waistband and cuffed ankles. All four items will be packaged inside a 100% cotton woven, dyed white, oxford fabric bag. The rectangular shaped bag, measuring 12 ½ inches in length by 18 ½ inches in height, is folded and sewn on two sides. The bag is unlined with a drawstring-type closure using a narrow woven fabric (instead of a drawstring) to cinch the bag closed and features a “hanna Anderson™” label on the bottom right side of the bag.
The long sleeve upper body garment and stretch suit are not designed to be worn together. Consequently, the Baby Bundle layette does not qualify as an infant’s set under Chapter 61, Additional U.S. Note 1, Harmonized Tariff Schedule of the United States (HTSUS), nor does it meet the definition for “goods put up in sets for retail sale” under Explanatory Note (X) to General Rule of Interpretation 3(b). Each item must be separately classified.
The instant drawstring bag is used as a packaging for the sale of goods, i.e., hat, footless stretch suit, a long sleeve upper body garment, and a pair of slip-on pants, to consumers at retail. The bag is suitable for repetitive use independent of the four items. In essence, the bag became a part of the retail item being sold. Consequently, the bag at issue is separately classifiable.
The applicable subheading for the hat will be 6505.00.1515, HTSUS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed: hair-nets of any material: other: other: of cotton, flax or both: knitted: of cotton: for babies.” The duty rate will be 7.9 percent ad valorem.
The applicable subheading for the stretch suit will be 6111.20.6070, 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 the upper body garment will be 6111.20.1000, HTSUS, which provides “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Blouses and shirts, except those imported as parts of sets.” The rate of duty will be 19.7 percent ad valorem.
The applicable subheading for the pants will be 6111.20.5000, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: trousers, breeches and shorts, except those imported as parts of sets.” The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the drawstring bag will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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