The tariff classification of infant garments from the Philippines.

N164180 June 2, 2011 CLA-2-62 OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6209.20.1000; 6209.20.5045 Mr. Jeffrey Stone Renzo Company P.O. Box 39 Franklin Park, IL 60131 RE: The tariff classification of infant garments from the Philippines. Dear Mr. Stone: In your letter dated April 27, 2011, you requested a tariff classification ruling. The sample was submitted in a toddler size and that sample is being retained for reference purposes. Style 3288 is an infant’s dress and pinafore set (sizes 12-18-24 months). The dress is constructed from 60% cotton, 40% polyester fabric. The dress features a peter pan collar, long sleeves with one button cuffs, an empire waist and hemmed bottom. The pinafore is constructed from 60% cotton, 40% polyester woven fabric. The pinafore features ruffled cap sleeves, a round neckline, embroidered smocking, and a two button closure at the rear neckline. The pinafore has a swing back that is open to reveal the dress. The pinafore also has a ruffle fabric extensions at the edges. The applicable subheading for Style 3288 (dress) will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: dresses. The rate of duty will be 11.8 percent ad valorem. The applicable subheading for Style 3288 (pinafore) will be 6209.20.5045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: other, other: imported as parts of sets. The rate of duty will be 9.3 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