N121382 N1 Ruling Active

The tariff classification of a babies’ garment from Thailand.

Issued September 8, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6111.20.6070

Headings: 6111

Product description

As requested, the sample will be returned to you. The submitted sample, Style TW2010WS is described by you as a swaddle blanket. The bunting style garment is constructed of an outer layer that is 92% cotton, 8% spandex knit fabric and an inner lining that is 78% polyamide, 22% spandex. The item bears a visual resemblance to a full front opening sack with short sleeves. The left and right front sections overlap and criss-cross in the front and are secured by hook and loop fasteners. Additional hook and loop extensions at the chest interior and pouch bottom also serve to secure the article closed. This item contains sufficient wearing apparel features, namely openings for head and sleeves. The item emulates a wearing apparel bunting, worn for comfort. The item is therefore, not classifiable under 6307.90.9889, as you suggest.

CBP rationale

The applicable subheading for Style TW2010WS will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other.

Full text

N121382 September 8, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6070 Ms. Judith L. Haggin J.L. Haggin & Associates Co. 1225 N.W. Murray Road Suite 214 Portland, OR 97229 RE: The tariff classification of a babies’ garment from Thailand. Dear Ms. Haggin: In your letter dated August 18, 2010, on behalf of your client, The S Group, Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style TW2010WS is described by you as a swaddle blanket. The bunting style garment is constructed of an outer layer that is 92% cotton, 8% spandex knit fabric and an inner lining that is 78% polyamide, 22% spandex. The item bears a visual resemblance to a full front opening sack with short sleeves. The left and right front sections overlap and criss-cross in the front and are secured by hook and loop fasteners. Additional hook and loop extensions at the chest interior and pouch bottom also serve to secure the article closed. This item contains sufficient wearing apparel features, namely openings for head and sleeves. The item emulates a wearing apparel bunting, worn for comfort. The item is therefore, not classifiable under 6307.90.9889, as you suggest. The applicable subheading for Style TW2010WS will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other. The rate of duty will be 8.1 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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