The tariff classification of infant’s garment from China.

N180005 August 25, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.4000; 6209.20.5045 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of 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 MCLTP287 is an infant’s dress and panty set. The part of the dress above the waist is constructed of crocheted cotton fabric. The skirt part is constructed from polyester knit mesh fabric. The dress has a woven polyester hemmed lining. The dress features a round neckline, short capped sleeves, a partial back opening with a three button closure and faux ribbon tie. The essential character of the dress is imparted by the crocheted cotton bodice fabric. The panty or diaper cover is constructed of woven cotton fabric and has a fabric enclosed elasticized waist band and elasticized fabric at the leg openings. The applicable subheading for Style MCLTP287 (dress) 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. The applicable subheading for Style MCLTP287 (diaper cover) 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, 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