The tariff classification of a babies’ garment from China.

N113060 July 8, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.4000 Ms. Deborah Ayling Children’s Apparel Network 112 West 34th Street Suite 1220 New York, NY 10120 RE: The tariff classification of a babies’ garment from China. Dear Ms. Ayling: In your letter dated June 28, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 3C1701, is a babies’ dress. The main body is constructed from finely knit cotton fabric. The skirt is constructed from knit nylon fabric. While you describe the item as a romper we find that the garment silhouette has the attributes of a dress. The dress features a round neckline with self-fabric ruffle trim on the neckline and armholes, a ruffled skirt, an attached panty with rib knit trim around the leg openings and a three-snap crotch. The item will also be imported in Style 3C1702 which you state is identical to Style 3C1701, except for the color. The garment will imported in infant’s sizes 3- 9 months. The applicable subheading for Styles 3C1701 and 3C1702 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