The tariff classification of a toddler boy’s playsuit from the Philippines.
Issued September 29, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6211.32.0030
Headings: 6211
Product description
As requested, the sample will be returned to you. The submitted sample, Style 4522 is a toddler boy’s one-piece playsuit. The item is constructed from woven seersucker fabric that is 60% cotton, 40% polyester. The one-piece abbreviated garment features a round neckline, two button closures on the shoulders, a three button back opening, round armhole openings, shorts coverage below the waist and a crotch opening secured by four metal snaps. Pieced to the shell front at the armhole level is smocked fabric with embroidery and appliqué work depicting fishes. While you describe the item as a shortall, the garment silhouette, i.e., the absence of a prominent front bib, precludes tariff classification as an overall or shortall.
CBP rationale
The applicable subheading for Style 4522 will be 6211.32.0030 , Harmonized Tariff Schedule of the United States (HTSUS), which provides which provides for other garments, men’s or boys’, of cotton, washsuits, sunsuits, one-piece playsuits and similar apparel for boys.
Full text
N125240 September 29, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6211.32.0030 Mr. Jeffrey Stone Renzo Company P.O. Box 39 Franklin Park, IL 60131 RE: The tariff classification of a toddler boy’s playsuit from the Philippines. Dear Mr. Stone: In your undated letter received by this office September 28, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4522 is a toddler boy’s one-piece playsuit. The item is constructed from woven seersucker fabric that is 60% cotton, 40% polyester. The one-piece abbreviated garment features a round neckline, two button closures on the shoulders, a three button back opening, round armhole openings, shorts coverage below the waist and a crotch opening secured by four metal snaps. Pieced to the shell front at the armhole level is smocked fabric with embroidery and appliqué work depicting fishes. While you describe the item as a shortall, the garment silhouette, i.e., the absence of a prominent front bib, precludes tariff classification as an overall or shortall. The applicable subheading for Style 4522 will be 6211.32.0030 , Harmonized Tariff Schedule of the United States (HTSUS), which provides which provides for other garments, men’s or boys’, of cotton, washsuits, sunsuits, one-piece playsuits and similar apparel for boys. 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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