The tariff classification of babies’ bibs from Ecuador

N256453 September 9, 2014 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6070 Ms. Jennifer R. Diaz Becker & Poliakoff 121 Alhambra Plaza, 10th Floor Coral Gables, FL 33134 RE: The tariff classification of babies’ bibs from Ecuador Dear Ms. Diaz: In your letter dated August 5, 2014, you requested a tariff classification ruling on behalf of your client, Galante Studio Distribution LLC. As requested, the three samples will be returned to you. Styles 5333, 5392 and 5398 are babies’ bibs constructed with two layers. The outer layer of each bib is made of 100 percent cotton knit fabric. The inner layer is made of 100 percent cotton woven terry fabric. The layers are attached to each other by a self-fabric cotton capping. The bibs are secured at the rear neckline by a snap closure. Style 5392 features an embroidered duck and balloon motif; style 5398, an embroidered bear, frog and duck motif; and style 5333, an embroidered flower motif and scalloped edges. The bibs are articles of mixed components. They have two different component materials; a cotton knit outer layer and a cotton woven inner layer. The essential character of the bibs is imparted by the outer layer material. The applicable subheading for Styles 5392, 5398 and 5333 will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Other: Other.” The rate of duty rate will 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 the 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division