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N100857 N1 Ruling Active

The tariff classification of a babies’ garment from China.

Issued April 15, 2010 by U.S. Customs and Border Protection.

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N1 N100857 (April 15, 2010)

Tariff classification

HTS codes: 6111.20.2000

Headings: 6111

Product description

As requested, the sample will be returned to you. The submitted sample, Style GT101 is a babies’ t-shirt. The garment is constructed from 92% cotton, 8% spandex knit jersey fabric. It features short hemmed sleeves, lap shoulders, a round neck and a hemmed bottom.

CBP rationale

The applicable subheading for Style GT101 will be 6111.20.2000, 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.

Full text

N100857 April 15, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.2000 Mr. Neal Forsthoefel g diapers P.O. Box 10106 Portland, OR 97296 RE: The tariff classification of a babies’ garment from China. Dear Mr. Forsthoefel: In your letter dated March 29, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style GT101 is a babies’ t-shirt. The garment is constructed from 92% cotton, 8% spandex knit jersey fabric. It features short hemmed sleeves, lap shoulders, a round neck and a hemmed bottom. The applicable subheading for Style GT101 will be 6111.20.2000, 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. 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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