The tariff classification of babies’ leg warmers from China.

N070408 August 3, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6070 Ms. Maureen Ford Toys “R” Us, Inc. One Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of babies’ leg warmers from China. Dear Ms. Ford: In your letter dated July 23, 2009, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted item number 67391 is a pair of infant’s leg warmers. The leg warmers are made from 100% cotton knitted fabric. The leg warmers have a rib-knit elasticized top and bottom and are sized for infants 12 to 24 months. The applicable subheading for item 67391 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. The rate of duty will be 8 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