K80260 K8 Ruling Active

The tariff classification of a layette set from China

Issued November 7, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.60.0030, 9503.90.0080, 6111.20.6030, 6307.90.9889

Headings: 6111, 9503, 6302, 6307

GRI rules applied: GRI 3(b)

Product description

Except for the plastic rattle each of the components of the submitted “Baby’s First 15 Piece Layette Gift Set” is manufactured from knitted fabric of 100% cotton. These fourteen components consist of a pair of coveralls, bodysuits, T-shirts, trousers, bibs, a cap, booties, a burp cloth and a wash cloth. Although you suggest a separate classification for each of the components of this set, that suggestion is precluded by the Explanatory Notes, the official interpretation of the Harmonized Tariff Schedule of the United States (HTS), for General Rule of Interpretation 3(b), HTS.

CBP rationale

The applicable subheading for the rattle will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for toys, other. The applicable subheading for the wash cloth will be 6302.60.0030 HTS, which provides for bed linen…toilet linen…of cotton, other; for the burp cloth will be 6307.

Full text

NY K80260 November 7, 2003 CLA-2-61;63;95:RR:NC:TA:358 K80260 CATEGORY: Classification TARIFF NO.: 6111.20.6030; 6302.60.0030; 6307.90.9889; 9503.90.0080 Alan R. Klestadt Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of a layette set from China Dear Mr. Klestadt: In your letter dated August 19, 2003, written on behalf of H.J. Rashti & Company, Inc., you requested a classification ruling. Except for the plastic rattle each of the components of the submitted “Baby’s First 15 Piece Layette Gift Set” is manufactured from knitted fabric of 100% cotton. These fourteen components consist of a pair of coveralls, bodysuits, T-shirts, trousers, bibs, a cap, booties, a burp cloth and a wash cloth. Although you suggest a separate classification for each of the components of this set, that suggestion is precluded by the Explanatory Notes, the official interpretation of the Harmonized Tariff Schedule of the United States (HTS), for General Rule of Interpretation 3(b), HTS. The applicable subheading for the rattle will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for toys, other. The duty rate is free. The applicable subheading for the wash cloth will be 6302.60.0030 HTS, which provides for bed linen…toilet linen…of cotton, other; for the burp cloth will be 6307.90.9889 HTS, which provides for other made-up articles…other; and for the remainder of the fourteen components will be 6111.20.6030 HTS, which provides for babies’ garments and clothing accessories, knitted…, of cotton, other, other, other, imported as parts of sets. The duty rates will be 9.2, 7, and 8.2 per cent ad valorem, respectively. The wash cloth falls within textile category designation 639, the burp cloth does not fall within a textile category designation, and the remaining textile components fall within 239. Based upon international textile trade agreements products of China may be subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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