The tariff classification of PU Coated Polyester Knit Infant Snowsuits with attached Mittens and removable Booties from the Philippines

PD F86360 May 11, 2000 APP-6-2-61-TO:TT MEF G28 CATEGORY: Classification TARIFF NO: 6111.30.5040 Mr. Charles Santarelli Vice-President Mersant International Inc. 158-12 Rockaway Boulevard Jamaica, New York 11434-4840 RE: The tariff classification of PU Coated Polyester Knit Infant Snowsuits with attached Mittens and removable Booties from the Philippines Dear Mr. Santarelli: In your letter dated May 1, 2000, you requested a tariff classification ruling on behalf of Dayton Industries. The sample submitted, Style Number ON7 0503611, is an Infant’s 100% Polyester Knit and Filled Snowsuit with 100% Nylon Lining. A CH Polyurethane Enamel Laminate has been applied to the outer surface of the snowsuit. This garment features an attached hood, elastic at the cuffs, and two false front pockets. A full front body zipper provides closure. Accessories include a partial placket with Velcro closures covering the top portion of the zipper; and a woven zipper pull. Also displayed on this garment are two woven Tommy Hilfiger logos and a Tommy Hilfiger Direct Print Rubber logo. Mittens are permanently attached to the elastic wrist openings. Elastic loops on the Booties attach to buttons sewn onto the elastic leg openings. The essential character of this composite good is the snowsuit. The sample will be returned to you as requested. The applicable subheading for the Infant’s 100% Polyester Knit Snowsuit with attached Mittens and Removable Booties 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 rate of duty will be 16.4%. 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 at the time the merchandise is imported. Sincerely, Carole E. Graves Port Director Port of Baltimore