The tariff classification of infants’ apparel and apparel accessories from China

NY M80608 March 2, 2006 CLA-2-61: RR:NC:TA:358 M80608 CATEGORY: Classification TARIFF NO.: 6111.20.3000; 6111.20.5000; 6111.20.6050; 6111.20.6070 Neil S. Helfand Serko & Simon LLP 1700 Broadway New York, NY 10019 RE: The tariff classification of infants’ apparel and apparel accessories from China Dear Mr. Helfand: This ruling replaces NY M80093, dated January 26, 2006, for your client, Rashti & Rashti, a division of H.J. Rashti & Company. Additional information that we have received concerning the retail packaging of the item will result in a change in classification and quota status of the individual pieces. A corrected ruling follows. Submitted style M19879/80/81B is comprised of a long-sleeve, snap closure cardigan; a short-sleeve pullover; a snap closure bib that secures together at the back of the neck; an elasticized pair of trousers and two pairs of anklet style socks. All of the pieces, except for the anklet socks, are made of finely knit cotton fabric. The socks are made of finely knit 70% cotton, 20% polyester, 4% spandex, 2% rubber, and 4% other fiber fabric. Style M19879/80/81B is marketed together as an infant wear collection in disposable packaging. The submitted styles were previously returned to you. The applicable subheading for the style M19879/80/81B pullover and cardigan will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, pullovers and similar articles. The duty rate will be 14.9 per cent ad valorem. The applicable subheading for the style M19879/80/81B bib will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, other, other, other. The duty rate will be 8.1 per cent ad valorem. The applicable subheading for the style M19879/80/81B trousers will be 6111.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, other, trousers. The duty rate will be 14.9 per cent ad valorem. The applicable subheading for the style M19879/80/81B anklet socks will be 6111.20.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, other, other, babies’ socks and booties. The duty rate will be 8.1 per cent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Each of the components of this style falls within textile category designation 239. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division