The tariff classification of a baby's and toddler set from Macau

PD E88512 October 19, 1999 CLA-2-61: G03 E88512 CATEGORY: Classification TARIFF NO.: 611120.6020, 6114.20.0040, 6505.90.1540 Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza New York, NY 10036-8901 RE: The tariff classification of a baby's and toddler set from Macau Dear Ms. Wierbicki: In your letter dated October 8, 1999, you requested a tariff classification ruling on behalf of your client, Avon Products, Inc. Style PP193699 is a one-piece short leg romper with a matching hat. Both items are made from the same fine knit fabrics that you indicate are 100% cotton. The sleeveless romper has a scoop neckline in the front and back, shoulder straps which fasten with a metal snap and a snap crotch. The hat is of the pull-on type. Both items have a “chick” motif that is created by appliques and embroidery. You have stated that Style PP193699 will be imported in babies’ sizes 6/9 months, 9/12 months and 18/24 months. It will also be imported in toddler sizes 2T and 3T. The applicable subheading for this style in the babies’ sizes will be 6111.20.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Sets. The rate of duty will be 8.4 percent ad valorem. Since it appears that Style PP193699 may be sold to both boys and girls and it cannot be identified as exclusively as boys’, the applicable classification for the garment will be in the HTS subheading covering girls’ garments. The applicable subheading for the romper in toddler sizes will be 6114.20.0040, HTS, which provides for Other garments, knitted or crocheted: Of cotton: Sunsuits, washsuits, one-piece playsuits and similar apparel: Women’s or girls’. The rate of duty will be 11.2 percent ad valorem. The applicable subheading for the hat in toddler sizes will be 6505.90.1540, HTS, 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, whether or not lined or trimmed: Other: Of cotton, flax or both: Knitted: Of cotton: Other: Other. The rate of duty will be 8.2 percent ad valorem. Style PP193699 in babies’ sizes falls within textile category designation 239. The romper in toddler sizes falls within category 237 and the hat within category 359. Based upon international textile trade agreements, products of Macau in Categories 237 and 359 are subject to the requirement of a visa. Those in category 359 are subject to quota restraints as well. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. In accordance with your request, your samples will be returned to you under separate cover. 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, Alice M Rigdon Port Director San Francisco