The tariff classification of infants’ apparel from China.

N123319 September 16, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6070; 6111.20.3000 Ms. Leah Harrison Life Is Good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of infants’ apparel from China. Dear Ms. Harrison: In your letter dated September 14, 2010, you requested a tariff classification ruling. You have submitted two samples. As requested, the samples will be returned to you. Style #I1524 is described as an infant “hoodie” style jacket. The item is akin to a finely knit cardigan. It is not classifiable as a jacket because it lacks sufficient jacket characteristics, i.e., it is primarily a layering piece. The article is constructed of finely knit 80% cotton, 20% polyester velour fabric that is napped on the outside. The item features a hood, long sleeves with rib-knit fold-over cuffs, a full front opening that fastens left over right and is secured by five small metal snap closures, patch pockets above the waist and rib knit capping at the hood, front opening, waist and pocket openings. Style #I7528 is described as an infant playsuit. The item is a one-piece footed coverall or stretch suit. It is constructed of finely knit 80% cotton, 20% polyester velour fabric that is napped on the outside. The footed garment has long sleeves with contrast color rib-knit cuffs and contrast color rib-knit capping at the neckline and front opening. The opening extends from the neck and down one pant leg and is secured by seven small metal snap closures. There is contrast color fabric at the foot pads. The applicable subheading for Style #I1524 will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for Style #I7528 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