The tariff classification of Cotton Split Leg Baby Bags from Bangladesh

PD D81035 August 21, 1998 CLA-2-62:PD:TC:MEF:G28 D81035 CATEGORY: Classification TARIFF NO.: 6209.20.5050 Mr. R. Lynn Thomas Vice-president Lin Lyn Trading Ltd. 955 North 400 West #6 P. O. Box 565 North Salt Lake City, Utah 84054 RE: The tariff classification of Cotton Split Leg Baby Bags from Bangladesh Dear Mr. Thomas: In your letter dated July 31, 1998, you requested a tariff classification ruling for a Split Leg Baby Sleeping Bag. The sample submitted, specifically designed for babies, is constructed of a 100% cotton outer shell and inner lining. The filling consists of a six inch layer of polyester batting. The Baby Bag has the appearance of a small quilt laid in a diamond shape. The flat triangular portion at the top can be folded down to form a hood protecting the babies' face. Two velcro hook and loop fasteners are used as closures for the middle portion of the Baby Bag which wraps around the shoulders, arms, and torso creating a single cylinder. The bottom portion of the Baby Bag forms two eight inch cylinders designed to encase each leg and foot. This item is thirty-eight inches long from the top of the blanket portion of the bag to the bottom of the split legs. The open edges are trimmed with prairie points and cut work embroidered trim. The sample will be returned to you as requested. The applicable subheading for the Cotton Split Leg Baby Bag will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies' garments and clothing accessories: Of cotton: Other: Other: Other: Other. The rate of duty will be 9.7%. 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, Carole E. Graves Port Director, Port of Baltimore