The tariff classification of infant girl’s apparel from China

NY M86314 September 8, 2006 CLA-2-61;63:RR:NC:TA:358 M86314 CATEGORY: Classification TARIFF NO.: 6111.20.6070 Ms. Fifi Pudjijanto Import Compliance Manager Gap, Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of infant girl’s apparel from China Dear Ms. Pudjijanto: In your letter dated September 1, 2006 you requested a classification ruling. Submitted style 391461 is a pair of newborn girl’s footed leggings. The garment has a peplum skirt that is attached to the elasticized waistband. The tights component of the footed leggings have a sewn-in gusset and is made of 95% cotton, 5% spandex finely knit jersey fabric. The sewn-on contrast colored attached faux skirt and slipper components are made of 80% cotton, 20% polyester velour knit fabric. The slipper components have satin tack-on bows at the center tops and gripper dots at the separate applied fabric soles. The sample is being retained for reference purposes. The applicable subheading for style 391461 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 rates will be 8.1 percent 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/. Infant girl’s footed cotton leggings fall 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