The tariff classification of a baby bunting from China

N161237 May 6, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Michael Koseck E. Besler & Co. 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of a baby bunting from China Dear Mr. Koseck: In your letter dated April 19, 2011, you requested a tariff classification ruling on behalf of your client, Learning Curve Brands, Inc., of Dyersville, Indiana. You submitted a sample of a baby bunting which you call a Baby Bundle. The baby bunting is a multi-use bunting for a stroller, car seat or baby carrier to keep the baby warm and dry. The baby bunting is oval-shaped and has slots cut in the back so safety straps can be pulled through. The bunting measures approximately 26” L x 20” W. The outer shell is made of 100% woven nylon fabric that is lined with 100% polyester fleece. The bunting is filled with 100% polyester fiberfill and closes from the bottom with zippers on both sides. The applicable subheading for the Baby Bundle will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Your sample will be returned as you requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division