N078077 N0 Ruling Active

The tariff classification of a babies’ denim shortall from Pakistan.

Issued October 1, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6209.20.5030

Headings: 6209

Product description

The sample, Style EZ 816, is an infant’s denim cotton shortall. The one-piece garment features a front bib rise, abbreviated shorts coverage at the legs, adjustable shoulder straps, two front pockets and two back pockets. The item will be imported in infant sizes 6 -24 months.

CBP rationale

The applicable subheading for Style EZ 816 will be 6209.20.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of cotton: other, other, sunsuits, washsuits and similar apparel.

Full text

N078077 October 1, 2009 CLA-2-62:OT:RR:E:NC:3:358 CATEGORY: Classification TARIFF NO.: 6209.20.5030 Ms. Tammy Reagan One Stop DBA Top Apparel 2686 Northridge Drive NW Grand Rapids, MI 49544 RE: The tariff classification of a babies’ denim shortall from Pakistan. Dear Ms. Reagan: In your letter received September 30, 2009, you requested a tariff classification ruling. The sample, Style EZ 816, is an infant’s denim cotton shortall. The one-piece garment features a front bib rise, abbreviated shorts coverage at the legs, adjustable shoulder straps, two front pockets and two back pockets. The item will be imported in infant sizes 6 -24 months. The applicable subheading for Style EZ 816 will be 6209.20.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of cotton: other, other, sunsuits, washsuits and similar apparel. The rate of duty will be 9.3 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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