The tariff classification of infant boys’ garments from the Philippines.

N216790 May 17, 2012 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6030; 6209.20.5045 Mr. Jeffrey Stone Renzo Company P.O. Box 39 Franklin Park, IL 60131 RE: The tariff classification of infant boys’ garments from the Philippines. Dear Mr. Stone: In your letter dated May 1, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 3611 is an infant boy’s shirt and overall set. The style will be sized for babies 12 to 24 months of age. The shirt is constructed from finely knit fabric that is 60% cotton, 40% polyester. The shirt features long sleeves with hemmed cuffs, a round neckline with two button back placket opening and rib knit fabric capping at the neckline. The style will be sized for infant boys 12, 18 and 24 months of age. The overalls are constructed from corduroy fabric that is 60% cotton, 40% polyester. The workman style overalls feature a bib front, separate appliqués and embroidery work depicting a saw, a hammer and a wrench car, self-fabric shoulder straps that attach to the high rise back and button onto the bib front, two button partial openings at the waist sides, an eight metal snap crotch in-seam opening, rear patch pockets and hemmed cuffs. Style 3611 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, thus preventing classification of this style as a set. The applicable subheading for Style 3611 (shirt) will be 6111.20.6030, HTSUS, which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, other, other, other, imported as parts of sets. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for Style 3611 (overalls) will be 6209.20.5045, 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, Thomas J. Russo Director National Commodity Specialist Division