N121126 N1 Ruling Active

The tariff classification of infant girl’s apparel from the Philippines.

Issued September 2, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6209.20.1000, 6209.20.5045

Headings: 6209

Product description

As requested, the samples will be returned to you. The submitted sample is a babies’ dress, diaper cover and hat set. The sample does not have a style number. The items are made of woven self-fabric that is 60% cotton, 40% polyester. The dress has short puff sleeves, a round neckline with smocking and embroidery and appliqué work, an A-line silhouette and a three button back opening. The diaper cover has elasticized fabric at the waist and ruffle leg openings. The bonnet style hat has a tie neck closure and an elasticized back band. The submitted item is a size newborn.

CBP rationale

The applicable subheading for the dress will be 6209.20.1000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for babies’ garments and clothing accessories, of cotton, dresses. The applicable subheading for the diaper cover and hat 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.

Full text

N121126 September 2, 2010 CLA-2-62:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6209.20.1000; 6209.20.5045 Mr. Jeffrey Stone Renzo Co. 2351 North 25th Avenue Franklin Park, IL 60131 RE: The tariff classification of infant girl’s apparel from the Philippines. Dear Mr. Stone: In your undated letter received by our office August 31, 2010, you requested a tariff classification ruling. As requested, the samples will be returned to you. The submitted sample is a babies’ dress, diaper cover and hat set. The sample does not have a style number. The items are made of woven self-fabric that is 60% cotton, 40% polyester. The dress has short puff sleeves, a round neckline with smocking and embroidery and appliqué work, an A-line silhouette and a three button back opening. The diaper cover has elasticized fabric at the waist and ruffle leg openings. The bonnet style hat has a tie neck closure and an elasticized back band. The submitted item is a size newborn. The applicable subheading for the dress will be 6209.20.1000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for babies’ garments and clothing accessories, of cotton, dresses. The duty rate will be 11.8% ad valorem. The applicable subheading for the diaper cover and hat 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 duty rate will be 9.3% 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 this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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