The tariff classification of a pair of an infants’ garment accompanied by socks from China

NY L89791 January 20, 2006 CLA-2-61:RR:NC:TA:358 L89791 CATEGORY: Classification TARIFF NO.: 6111.20.6070 Sandy Dawson Little Me Childrenswear Company LLC P.O. Box 1742 Cumberland, MD 21501 RE: The tariff classification of a pair of an infants’ garment accompanied by socks from China Dear Ms. Dawson: In your letter dated January 11, 2006 you requested a classification ruling. Submitted style 83005LJ is comprised of a one-piece, full-body, garment for infants’ wear to which a pair of coordinated socks is attached by a plastic staple. The socks are manufactured from knitted fabric of 80% cotton/18% nylon/2% spandex. The body garment, manufactured from knitted fabric of 100% cotton, is characterized by short sleeves, by a shirt-type collar above a partial-front, buttoned opening, and by short legs that snap together along their inner edges and across the crotch. You state that you intend to import the two components of this style together, and to sell them together. U.S. Customs considers the body garment of this style to be the essential component of this set of garments. The applicable subheading for this style will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted…, of cotton, other, other, other, other. The duty rate will be 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 World Wide Web at http://www.usitc.gov/tata/hts/. Both of the components of this style fall within textile category designation 239. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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