The tariff classification of infants’ trousers from China

N273209 March 15, 2016 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.5000 Mr. Adrian Boslooper Air Tiger Express (USA) Inc. 149-09 183rd Street Springfield Gardens, New York 11413 RE: The tariff classification of infants’ trousers from China Dear Mr. Boslooper: In your letter dated February 4, 2016, you requested a tariff classification ruling on behalf of your client, International Intimates, Inc. Style Number RPB 102, described as a “Newborn Cotton Knit Set,” consists of two pair of infant’s trousers put up for sale as a “2 pack” on a hanger. The infant’s trousers are constructed from 100 percent cotton, finely knit fabric and feature an enclosed elasticized waistband and cuffed bottoms. The two trousers bear different prints. While the two pair of trousers are to be imported together and are of corresponding sizes, they are not intended to be worn together by the same person; therefore, the garments do not meet the definition of “sets” as defined under Additional U.S. Note 1, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the infants’ trousers will be 6111.20.5000, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Trousers, breeches and shorts, except those imported as parts of sets.” The rate of duty will be 14.9 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division