APP-6-2-61 -TO:TT MEF G28

Ms. Sheri L. Breit
Attorney in Fact
Steven Buscemi Customs Brokerage
317 S. Isis Avenue
Suite 201
Inglewood, California 90301

RE: The tariff classification of Babies’ 100% Cotton Knit Leggings from Hong Kong

Dear Ms. Breit:

In your letter dated May 17, 2001, you requested a tariff classification ruling on behalf of Baby LuLu, Inc., 7210 Dominion Circle, Commerce, California 90040.

The sample submitted, Style 765, is a Babies’ Striped 100% Cotton Knit Legging. This garment is wide at the top and conforms to the leg. The striped pant has rib knit at the waist and leg openings. You state the legging will be imported in Babies’ size range 0-23 months.

The applicable subheading for the Babies’ 100% Cotton Knit Legging will be 6111.20.5000, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 15.4%.

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.

Sincerely,

Charles P. Bartoldus
Port Director
Port of Baltimore