The tariff classification of a baby’s headband and foot toppers from China

N273381 March 22, 2016 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6209.30.3040 Ms. Olivia Huie United-Way International Inc. 147-27 175th Street, Room 1A Jamaica, New York 11434 RE: The tariff classification of a baby’s headband and foot toppers from China Dear Ms. Huie: In your letter dated January 13, 2016 and received by this office on February 24, 2016, you requested a tariff classification ruling on behalf of your client, Fantasia Accessories. A sample accompanied your letter. The sample will be retained by this office. The submitted sample described as a “3 Pc Barefoot Baby Set,” style 10724016, consists of a headwrap and two foot toppers. The headwrap and foot toppers are constructed from elasticized polyester narrow woven fabric, approximately ¾ inch in width. The headwrap has three sewn-on woven polyester flowers. The elasticized polyester band on each foot topper is sewn in a figure eight creating two loops to secure the topper to the foot. Each foot topper has one sewn-on woven polyester flower. The items are intended for infants, newborn to 3 months. These items are not considered a set for tariff purposes. A set must consist of at least two different articles which are, prima facie, classifiable in different headings. Both the headwrap and foot toppers are classified in the same heading. The applicable subheading for the baby’s headwrap and foot toppers will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories: Of synthetic fibers: Other: Other: Other.” The rate of duty will be 16 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