The tariff classification of a toddler boy’s playsuit from the Philippines.

N126458 October 7, 2010 CLA-2-62: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 an undated letter received by this office October 6, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4661 is a toddler boy’s one-piece playsuit. The item is constructed from 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. Sewn to the shell front at armhole level is embroidery and appliqué work depicting an earth moving tractor. The applicable subheading for Style 4661 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