The tariff classification of a babies’ garment from China.

N100856 April 15, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6070 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 GT210 is a babies’ swim diaper consisting of an outer shell and a detachable inner shell. The outer shell is constructed from 92% cotton, 8% spandex knit jersey fabric. The outer shell features elasticized leg openings, an elasticized waistband with hook and loop closures that fasten at the front of the diaper onto hook and loop strips, an embroidered g and ruffles on the front of the diaper. The detachable inner shell is constructed of a nylon woven polyurethane coated material and is held in place by four plastic snaps. The essential character of the garment is imparted by the knit outer shell. The applicable subheading for Style GT210 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 rate of duty 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