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N022582 N0 Ruling Active

The tariff classification of infant and girls’ apparel from Swaziland.

Issued February 7, 2008 by U.S. Customs and Border Protection.

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N0 N022582 (February 7, 2008)

Tariff classification

HTS codes: 6111.20.6020, 6114.20.0060, 6110.20.2079

Headings: 6111, 6114, 6110

Product description

As requested, the sample will be returned to you. Your submitted sample, style K-07025508 is an infant’s garment set consisting of a pullover and a diaper cover. The items are constructed of knit cotton fabric. The pullover features a criss-cross neckline, shoulder straps, empire waist and lettuce edged bottom. The panty-like bottom features an enclosed elasticized waist and elasticized leg openings. The garments will be imported in infant girls’ sizes 0-3, 3-6, 6-9, 12, 18 and 24 months and toddler girls’ sizes 2T, 3T and 4T.

CBP rationale

The applicable subheading for the style K-07025508, (infant sizes), will be 6111.20.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other, sets. The applicable subheading for the style K-07025508, ( pullover toddler sizes), will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: women’s or girls’: other. The applicable subheading for style K-07025508, (diaper cover toddler sizes), will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, other: women’s or girls’.

Full text

N022582 February 7, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6020; 6110.20.2079; 6114.20.0060 Ms. Jacky He Z-Ply Corporation 209 West 40th Street 3rd Floor New York, NY 10018 RE: The tariff classification of infant and girls’ apparel from Swaziland. Dear Ms. He: In your letter received by this office on January 29, 2008, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style K-07025508 is an infant’s garment set consisting of a pullover and a diaper cover. The items are constructed of knit cotton fabric. The pullover features a criss-cross neckline, shoulder straps, empire waist and lettuce edged bottom. The panty-like bottom features an enclosed elasticized waist and elasticized leg openings. The garments will be imported in infant girls’ sizes 0-3, 3-6, 6-9, 12, 18 and 24 months and toddler girls’ sizes 2T, 3T and 4T. The applicable subheading for the style K-07025508, (infant sizes), will be 6111.20.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other, sets. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for the style K-07025508, ( pullover toddler sizes), will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: women’s or girls’: other. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for style K-07025508, (diaper cover toddler sizes), will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, other: women’s or girls’. The rate of duty will be 10.8 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/. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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