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N170363 N1 Ruling Active

The tariff classification of a babies’ dress from China.

Issued June 13, 2011 by U.S. Customs and Border Protection.

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N1 N170363 (June 13, 2011)

Tariff classification

HTS codes: 6111.20.4000

Headings: 6111

Product description

The submitted sample will be returned to you. The sample, Style GT105, is a girl’s high waisted dress. The item has an elasticized empire waist, long sleeves, a round neckline, a hemmed skirt and is made of color block knit fabric that is 92% cotton, 8% spandex. The garment will be imported in sizes newborn to 24 months.

CBP rationale

The applicable subheading for Style GT105 will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: dresses.

Full text

N170363 June 13, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.4000 Ms. Mimi Starrett Gdiapers PO Box 10106 Portland, OR 97296 RE: The tariff classification of a babies’ dress from China. Dear Ms. Starrett: In your letter dated June 4, 2011, you requested a classification ruling. The submitted sample will be returned to you. The sample, Style GT105, is a girl’s high waisted dress. The item has an elasticized empire waist, long sleeves, a round neckline, a hemmed skirt and is made of color block knit fabric that is 92% cotton, 8% spandex. The garment will be imported in sizes newborn to 24 months. The applicable subheading for Style GT105 will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: dresses. The duty rate will be 11.5 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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