The tariff classification of an infant’s bib from China.

N055543 April 7, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6070 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream. NY 11581 RE: The tariff classification of an infant’s bib from China. Dear Mr. Maher: In your letter dated March 18, 2009, on behalf of your client Impact Imports International, you requested a classification ruling. The submitted sample will be returned to you. Your submitted sample, Style 1046CHX is a baby bib. The outer shell is made of terry knit fabric that is 80% cotton, 20% polyester. The bib lining is made of finely knit cotton interlock fabric. The bib is secured at the neck by a hook and loop closure and features colorful embroidery and appliqué work in the form of a large snowman and snow flake. The item is sized for babies’ newborn to 24 months of age. You propose classification in subheading 9505.90.6000, as a festive garment. The subheading is not applicable because the snowman and snow flake are not recognized as festive motifs. The applicable subheading for the 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: other. The duty rate 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/. 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