The tariff classification of an infant’s garment from China.

N120193 September 7, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.3000 Ms. Karen Wilder Gymboree Manufacturing, Inc. 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of an infant’s garment from China. Dear Ms. Wilder: In your letter dated August 16, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Ref# LB50095 is an infant boy’s upper body garment constructed from 88% cotton, 12% polyester knit fabric that is brushed on the inside. The garment features a hood, a full frontal opening with a zipper closure, long sleeves with rib-knit cuffs, a rib-knit waistband, a shirt-type chest pocket and an oversize elephant appliqué above the waistband. The garment will be imported in infant’s sizes 0-3 months through 18-24 months. The article is not a jacket because of the shirt-type pocket feature. The applicable subheading for Ref# LB50095 will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories. Knitted or crocheted: sweaters, pullovers, waistcoats (vests) and similar articles, 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