The tariff classification of an infant’s garment from China.

N180004 August 30, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.30.5070 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of an infant’s garment from China. Dear Mr. Maher: In your letter dated August 9, 2011, on behalf of your client Impact Imports International, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style KS1209 is an infant’s romper. The garment features an outer layer constructed of polyester knit mesh fabric and a woven cotton hemmed lining. It also has a cotton knit portion attached internally to the lining that simulates a creeper or a bodysuit with a three snap crotch closure. The garment features a square neckline, shoulder straps, partial back opening with a three button closure and an empire waist. The essential character of the dress is imparted by the polyester knit mesh fabric. The applicable subheading for Style KS1209 will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: other. The rate of duty will be 16 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