The tariff classification of Infants' Cotton Knit Tops from Macao

PD D81800 September 18, 1998 CLA-2-PD:TC:MEF G28 CATEGORY: Classification TARIFF NO.: 6111.20.3000 Mr. John Imbrogulio Import Specialist Nordstrom, Inc. A/P, Import Office P. O. Box 870 Seattle, Washington 98111 RE: The tariff classification of Infants' Cotton Knit Tops from Macao Dear Mr. Imbrogulio: In your letter dated September 3, 1998, you requested a tariff classification ruling for two styles of Infants' Knit Tops made from 100% Cotton fabric. The samples provided are Style Number BNC50014 and Style Number BNC50086: Style BNC50014 is an Infants' 100% Cotton Knit Top. The shell fabric weight is 210 grams per square meter, and measures 14 stitches per centimeter horizontally and 16 stitches per centimeter vertically. This garment features long sleeves, a full frontal opening with 4 button closure, and one pocket at the waist. The lining is 100% cotton. The cuffs and rounded bottom are hemmed. You state the size range will be 9-24 months. Style BNC50086 is an Infants' 100% Cotton Knit Reversible Top. The shell fabric on each side weighs 210 grams per square meter, and measures 14 stitches per centimeter horizontally and 16 stitches per centimeter vertically. This garment features a hood, long sleeves, full frontal opening with four double buttons. The cuffs and bottom are hemmed. You state the size range will be 9-24 months. Both samples will be returned to you as requested. The applicable subheading for the Infants' 100% Cotton Knit Tops will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies' garments and clothing accessories, knitted or crocheted: Of cotton: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 18.6%. 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