The tariff classification of babies’ jackets from China.

N105117 May 13, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6070 Ms. Karen Wilder The Gymboree Corporation 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of babies’ jackets from China. Dear Ms. Wilder: In your letter dated May 7, 2010, you requested a tariff classification ruling. Two garments were submitted with your request. They will be returned to you. The submitted sample, reference number JL50115, is an infant girl’s jacket constructed of two layers of finely knit cotton jersey fabric separated by a layer of polyfill insulation. The swing style small floral pattern garment features an open wide bottom, a full front opening with five snap closures that fasten right over left, long sleeves with fold-over cuffs, and open patch pockets at the waist. The item has horizontal ruffle detailing at the upper chest and back, at the intersection of the upper body and lower body panels, and self-fabric capping with picot edging completing the garment shell. The item is a fall season light outerwear garment and layer piece worn for protection against the elements. The submitted sample, reference number JL50146, is an infant boy’s reversible jacket also constructed of two layers of finely knit cotton jersey fabric separated by a layer of polyfill insulation. The jacket features a full front opening with five snap closures that fastens left over right, long sleeves with fold over contrast design cuffs, open patch pockets at the waist. and an open bottom. The item has an embroidery work depicting a small airplane at the chest, contrast design elbow patches, and contrast color capping completing the garment shell. The item is a fall season light outerwear garment and layer piece worn for protection against the elements. The garments will be imported in infant sizes “preemie” through 18-24 as part of the fall 2010 line. The applicable subheading for reference numbers JL50115, and JL50146, 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 8.1 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