The tariff classification of infant’s garments from Macau.

N087744 January 5, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.4000; 6111.20.6030; 6209.20.5045 Ms. Maria Ojeda Quiksilver 15362 Graham Street Huntington Beach, CA 92549 RE: The tariff classification of infant’s garments from Macau. Dear Ms. Ojeda: In your letter dated December 7, 2009, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style 1420298 Boo Ya is an infant’s dress and panty set constructed of cotton knit fabric. The dress features a round neckline, short sleeves, a dropped waist with a drawstring and a hemmed bottom. The panty or diaper cover has a fabric enclosed elasticized waist band and elasticized fabric at the leg openings. Style 1428849 1st Day is an infant’s skirt and diaper cover set. The skirt is constructed of cotton woven fabric and the panty is constructed of cotton knit fabric. The skirt features a dropped waist with a partially elasticized back, a two snap waist closure, pleated bottom and a hemmed bottom. The panty or diaper cover has a fabric enclosed elasticized waist band and elasticized fabric at the leg openings. Styles 1420298 and 1428849 consist of two or more garments. Note 14 of section XI, of the HTSUSA, requires that textile garments of different headings be separately classified. The applicable subheading for Style 1420298 (dress) will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: dresses. The rate of duty will be 11.5 percent ad valorem. The applicable subheading for Styles 1420298 and 1428849 ( diaper covers) will be 6111.20.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: imported as parts of sets. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for Style 1428849 (skirt) will be 6209.20.5045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: other: other, other: imported as parts of sets. 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