The tariff classification of infant and boys’ apparel from Swaziland.

N022584 February 11, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6020; 6109.10.0023; 6103.42.1070 Ms. Jacky He Z-Ply Corporation 209 West 40th Street 3rd Floor New York, NY 10018 RE: The tariff classification of infant and boys’ apparel from Swaziland. Dear Ms. He: In your letter received by this office on January 29, 2008, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style K-07105508 is an infant’s garment set consisting of a tank top and shorts. The items are constructed of knit cotton fabric. The tank features a round self-capped neckline, self-capped armholes and a hemmed bottom. The shorts feature an enclosed elasticized waist and hemmed bottoms. The garments will be imported in infant boys’ sizes 12, 18 and 24 months and toddler boys’ sizes 2T, 3T and 4T. The applicable subheading for style K-07105508, (infant sizes), will be 6111.20.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other, sets. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for the style K-07105508, tank top (toddler sizes), will be 6109.10.0023, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: tank tops and other singlets: boys’. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for the style K-07105508, shorts (toddler sizes), will be 6103.42.1070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ suits, ….shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: trousers, breeches and shorts: shorts: boys”: other. The rate of duty will be 16.1 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/. 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