CLA-2-61,63,65:RR:NC:3:TA:358 C87088
6111.30.1000; 6505.90.6030; 6301.40.0020
Ms. Dalia O'Gorman
Dalia's Baby Boutique
1343 E. Hewson Street - "A"
Philadelphia, PA 19125
RE: The tariff classification of babies' apparel and accessories
from Mexico.
Dear Ms. O'Gorman:
In your letter dated April 23, 1998, you requested a
classification ruling. As requested, the samples will be returned
to you.
Your submitted sample, style #1 is an babies' 100% acrylic
knit one piece suit. The garment features long sleeves and leg
openings with rib-knit cuffs, a rib-knit neckline, three buttons
that fasten a partial back opening and a five button closure at the
crotch and inside portion of the legs. The item also features a
small bib that buttons on the front of the garment.
Your submitted sample, style #2 is an babies' 100% acrylic
knit two piece jumper set. The set consists of a long sleeve
pullover and an overall type garment which features long leg
openings with rib-knit cuffs, a draw-string waist, a bib which
fastens to two straps with a two button closure. There is an
applique sewed to the front of the bib and padded knees.
Your submitted sample, style #3 is an babies' 100% acrylic
knit two piece set. The set consists of a long sleeve sweater with
a full frontal opening secured by four buttons. The top features
long sleeves and two appliques above the waist. The bottom is a
pair of knit pants with an enclosed elasticized waistband and knit
cuffs at the bottom of the leg openings.
Your submitted sample, style #4 is sold by you together, but
each item will be classified separately. The first item is a 100%
acrylic knit long sleeve sweater with a full frontal opening
secured by two buttons. The second item is a 100% acrylic knit
pair of pants with an enclosed elasticized waistband and knit cuffs
at the bottom of the leg openings. The third item is 100% acrylic
knit baby booties. The fourth item is a 100% acrylic knit hat with
a pom and self ties. The fifth item is a 100% acrylic knit baby
blanket. The blanket measures approximately 32" x 40".
Your submitted sample, style #5 is an babies' 100% acrylic
knit two piece set. The set consists of a long sleeve sweater with
a full frontal opening secured by two buttons. The top features an
attached hood. The bottom is a pair of knit pants with an enclosed
elasticized waistband and attached closed "bootie" bottoms.
The applicable subheading for style #1 and the booties in
style #4, will be 6111.30.5040, Harmonized Tariff Schedule of the
United States (HTS), which provides for babies' garments and
clothing accessories, knitted or crocheted: of synthetic fibers:
other, other: other. The duty rate will be 16.6 percent ad
valorem.
The applicable subheading for styles #2, #3 and #5, will be
6111.30.5020, Harmonized Tariff Schedule of the United States
(HTS), which provides for babies' garments and clothing
accessories, knitted or crocheted: of synthetic fibers: other,
sets. The duty rate will be 16.6 percent ad valorem
The applicable subheading for the sweater in style #4, will be
6111.30.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for babies' garments and clothing
accessories, knitted or crocheted: of synthetic fibers: Sweaters,
pullovers, sweatshirts, waistcoats (vests) and similar garments,
except those imported as part of a set. The duty rate will be 32.8
percent ad valorem.
The applicable subheading for the pants in style #4, will be
6111.30.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for babies' garments and clothing
accessories, knitted or crocheted: of synthetic fibers: Trousers,
breeches, shorts except those imported as part of a set. The duty
rate will be 29.3 percent ad valorem.
The applicable subheading for the hat in style #4, will be
6505.90.6030, Harmonized Tariff Schedule of the United States
(HTS), which provides for hats and other headgear, knitted or
crocheted, . . . : other: of man-made fibers: not in part of braid,
for babies. The duty rate will be 31.8 cents per kg. and 11.3
percent ad valorem.
The applicable subheading for the blanket in style #4, will be
6301.40.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for blankets and traveling rugs: blankets
(other than electric blankets) and traveling rugs of synthetic
fibers, other. The duty rate will be 11.2 percent ad valorem.
Styles #1, #2, #3, the sweater, pants, hat and booties from
style #4 and style #5 fall within textile category designation 239.
The blanket for style #4 falls within textile category designation
666. Based upon international textile trade agreements products of
Mexico are subject to quota restraints.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that you
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
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 Bruce Kirschner at 212-466-5865.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division