The tariff classification of an infant’s skirt and diaper cover set from Bangladesh

N254266 June 17, 2014 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6030; 6209.20.5045 Ms. Donna Arloro Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of an infant’s skirt and diaper cover set from Bangladesh Dear Ms. Arloro: In your letter dated June 5, 2014 you requested a tariff classification ruling. As requested, the sample will be returned to you under separate cover. Style 7121TH is an infant’s skirt and diaper cover set. The skirt is constructed of cotton denim fabric and the diaper cover of cotton knit fabric. The skirt features belt loops, a front opening with a zipper closure and one button at the top, two front pockets, two back pockets, an adjustable elastic strap tunneled through the back waistband and a piece of denim sewn to the inside hem to create a ruffle around the bottom. The diaper cover is not permanently attached to the skirt. A belt composed of polyvinyl chloride (PVC) has been inserted into the belt loops. The applicable subheading for the infant’s skirt and belt 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 duty rate will be 9.3 percent ad valorem. The applicable subheading for the diaper cover will be 6111.20.6030, which provides for “Babies’ garments of clothing accessories, knitted or crocheted: Of cotton: Other: Other: Other: Imported as parts of sets.” The duty rate will be 8.1 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/. Your inquiry does not provide enough information for us to give a classification ruling on the girl’s denim skirt of the same style number. Your request for a classification ruling should include a sample of the girl’s skirt and short set. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Kimberly Wachtel at Kimberly.A.Wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division