The tariff classification of a babies’ diaper cover from China.

N061195 May 20, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6070 Mr. Neal Forsthoefel gDiapers 2415 NW Lovejoy Street Portland, OR 97210 RE: The tariff classification of a babies’ diaper cover from China. Dear Mr. Forsthoefel: In your letter dated May 14, 2009, you requested a classification ruling. The submitted sample will be returned to you. The submitted item, Style GB100, is described as a Tiny G diaper cover. The outer shell is made of jersey knit fabric that is 92% cotton, 8% spandex. The inner shell is made of woven nylon and has a polyurethane coating. The essential characteristic of the diaper is imparted by the outer shell fabric. The two fabric shells are sewn together at the outer edges with elasticized fabric. The diaper cover is secured to the waist by fabric extensions with hook and loop closures located on the waistband outer shell. The applicable subheading for Style GB100 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