The tariff classification of babies’ apparel from China.

N068496 July 15, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.3000 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 sample will be retained for reference purposes. Your submitted sample, no style number indicated, is an infant girl’s short sleeve hooded pullover. The garment shell is constructed of 80% cotton, 20% polyester terry knit fabric. The hood lining is constructed of finely knit cotton interlock fabric. The article features a pouch pocket and a hemmed bottom. The hood, sleeves and pocket openings are finished with rib knit fabric. You describe the item is an “infant’s terry cover-up’ and state that it will be used mainly as a beachwear cover-up. While use as a beachwear cover-up is appropriate, we find that the garment styling characteristics indicate that it is appropriate for use in a variety of activities unrelated to beachwear. The applicable subheading for the infant girl’s short sleeve pullover will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, except those imported as parts of sets. The rate of duty will be 14.9 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