The tariff classification of babies’ apparel from China.
Issued July 16, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6111.30.4000
Headings: 6111
Product description
The submitted sample will be returned to you. The sample, no style number indicated, is an infant’s short sleeve pullover. The garment shell is constructed of 80% nylon, 20% spandex finely knit fabric. It features a stand-up collar, hemmed raglan sleeves and a hemmed bottom. You describe the item is a “rash guard baby shirt” and state that it will be used mainly for beachwear or swimwear purposes. The style is a multi-purpose pullover and is not considered swimwear. While use at the beach or for swimming related activities is appropriate, we find that the garment styling characteristics indicate that it is appropriate for use in a variety of activities unrelated to beachwear or swimwear.
CBP rationale
The applicable subheading for the infant’s pullover will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, except those imported as parts of sets.
Full text
N068494 July 16, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.30.4000 Ms. Debbie Mayard Hamco P.O Box 1028 Gonzalez, LA 70707 RE: The tariff classification of babies’ apparel from China. Dear Ms. Mayard: In your letter dated July 10, 2009, you requested a tariff classification ruling. The submitted sample will be returned to you. The sample, no style number indicated, is an infant’s short sleeve pullover. The garment shell is constructed of 80% nylon, 20% spandex finely knit fabric. It features a stand-up collar, hemmed raglan sleeves and a hemmed bottom. You describe the item is a “rash guard baby shirt” and state that it will be used mainly for beachwear or swimwear purposes. The style is a multi-purpose pullover and is not considered swimwear. While use at the beach or for swimming related activities is appropriate, we find that the garment styling characteristics indicate that it is appropriate for use in a variety of activities unrelated to beachwear or swimwear. The applicable subheading for the infant’s pullover will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, except those imported as parts of sets. The rate of duty will be 30 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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