The tariff classification of babies’ apparel from China.

N068493 July 16, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.30.5070 Ms. Debbie Mayard Hamco P.O Box 1028 Gonzalez, LA 70707 RE: The tariff classification of babies’ apparel from China. Dear Ms. Mayard: In your letter dated July 10, 2009, you requested a tariff classification ruling. The submitted sample will be returned to you. The sample, no style number indicated, is an infant girl’s swimwear top. The garment shell is constructed of 90% polyester, 10% spandex finely knit fabric. The sleeveless garment features a flared body silhouette, spaghetti style shoulder straps and pieced ruffle fabric at the front neckline and waist. The applicable subheading for the infant’s swimwear top will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, other, other, other. The rate of duty will be 16 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