J85774 J8 Ruling Active

The tariff classification of an infant costume from Korea.

Issued June 19, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6111.30.5040

Headings: 6111

Product description

The sample will be returned to you as requested. The submitted sample, F08908, Dalmation is an infant costume (0-12 months). The garment is a jumpsuit made of knit fleece 97% polyester fabric/3% other fabric. The well-made costume has long sleeves an attached hood with ears footed legs and a full front snap closure.

CBP rationale

The applicable subheading for style F08908 will be 6111.30.5040 Harmonized Tariff Schedule of the United States (HTS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other.

Full text

NY J85774 June 19, 2003 CLA-2-61:RR:NC:3:353 J85774 CATEGORY: Classification TARIFF NO.: 6111.30.5040 Mr./Ms. Jung Choi Windsor Toys, Inc. Div. of Chosun Int’l., Inc. 200 Fifth Ave., Suite 123 NY, NY 10010 RE: The tariff classification of an infant costume from Korea. Dear Mr./Ms. Jung Choi: In your letter dated June 10, 2003 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, F08908, Dalmation is an infant costume (0-12 months). The garment is a jumpsuit made of knit fleece 97% polyester fabric/3% other fabric. The well-made costume has long sleeves an attached hood with ears footed legs and a full front snap closure. The applicable subheading for style F08908 will be 6111.30.5040 Harmonized Tariff Schedule of the United States (HTS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other." The rate of duty will be 16.1 percent ad valorem. The textile category designation is 239. Korea is a member of the World Trade Organization (WTO), and style F08908 is not currently subject to quota or the requirements of a visa. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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