The tariff classification of a babies’ garment from China.

N100855 April 15, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.4000 Mr. Neal Forsthoefel g diapers P.O. Box 10106 Portland, OR 97296 RE: The tariff classification of a babies’ garment from China. Dear Mr. Forsthoefel: In your letter dated March 29, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style GT100 is a babies’ dress constructed from 92% cotton, 8% spandex knit jersey fabric. The trapezoid style dress features a rib-knit neckline that drapes over the top of the shoulders forming straps with a side snap closure, hemmed armholes and a hemmed bottom. The applicable subheading for Style GT100 will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: dresses. The rate of duty will be 11.5 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