N048521 N0 Ruling Active

The tariff classification of a babies’ diaper cover from China.

Issued January 9, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6111.20.6070

Headings: 6111

Product description

The submitted sample will be returned to you. Your submitted sample is a babies’ diaper cover. The article is made of finely knit cotton jersey fabric and features an elasticized waist and elasticized leg openings. The otherwise solid cover item has a descriptive screen print design on the garment rear. The item is sized for babies’ newborn to 12 months of age. It does not have a style number.

CBP rationale

The applicable subheading for the babies’ diaper cover will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: other.

Full text

N048521 January 9, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6070 Ms. Debbie Mayard Hamco P.O. Box 1028 Gonzalez, LA 70707 RE: The tariff classification of a babies’ diaper cover from China. Dear Ms. Mayard: In your letter dated January 5, 2009, you requested a classification ruling. The submitted sample will be returned to you. Your submitted sample is a babies’ diaper cover. The article is made of finely knit cotton jersey fabric and features an elasticized waist and elasticized leg openings. The otherwise solid cover item has a descriptive screen print design on the garment rear. The item is sized for babies’ newborn to 12 months of age. It does not have a style number. The applicable subheading for the babies’ diaper cover will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: other. The duty rate will be 8.1 percent ad valorem. 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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