The tariff classification of an infant’s and toddler girl’s top from Mexico or China.
Issued November 9, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.20.0010, 6111.20.2000
Product description
As requested, the sample will be returned to you. The submitted sample Style 3502 is an infant’s top (sizes 12, 18 and 24 months) constructed from 100% cotton finely knit fabric. The lightweight top features self-capping on the front neck and sides of the shoulder straps. The straps are knotted together on the back of the garment. The item also features an elasticized straight back at the bottom of the armhole openings and a banded bottom. This style will also be imported in toddler sizes 3T, 4T and 5T.
CBP rationale
The applicable subheading for the infant’s top will be 611.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: T-shirts, singlets and similar garments, except those imported as parts of sets . The applicable subheading for the toddler girl’s top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, tops: women’s or girls’.
Full text
N083375 November 9, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.2000; 6114.20.0010 Mr. William Thomas Gould Zisser Group 3807 West Sierra Highway Suite 6 PMB 4617 Acton, CA 93510-1256 RE: The tariff classification of an infant’s and toddler girl’s top from Mexico or China. Dear Mr. Gould: In your letter dated October 30, 2009, on behalf of Fortune Fashions Industries, LLC, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample Style 3502 is an infant’s top (sizes 12, 18 and 24 months) constructed from 100% cotton finely knit fabric. The lightweight top features self-capping on the front neck and sides of the shoulder straps. The straps are knotted together on the back of the garment. The item also features an elasticized straight back at the bottom of the armhole openings and a banded bottom. This style will also be imported in toddler sizes 3T, 4T and 5T. The applicable subheading for the infant’s top will be 611.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: T-shirts, singlets and similar garments, except those imported as parts of sets . The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the toddler girl’s top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, tops: 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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