The tariff classification of children’s and babies’ garments from India and China.

N213356 May 10, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.3000; 6110.20.2079; 6110.20.2069; 6206.30.3031 Ms. Antonella Guadio Diesel USA, Inc. 220 West 19th street New York, NY 10011 RE: The tariff classification of children’s and babies’ garments from India and China. Dear Ms. Guadio: In your letter dated April 10, 2012, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted three samples, Style 00K01l KYAFY “Tamikab is an infant’s pullover constructed of finely knit 100 percent cotton fabric. The stitch count is 28 stitches per two centimeters in the direction the stitches are formed. The pullover features a hood, a two snap right over left closure at the neckline, long sleeves with hemmed cuffs, a partial double layer, an embroidered logo on the left chest and a curved hemmed bottom. Style “Tamika” is the identical garment in girl’s toddler sizes. Style 00T037 KXAAC “Kaispy” is a boy’s cardigan constructed of finely knit 80% cotton, 20% wool fabric. The stitch count is 14 stitches per two centimeters in the direction the stitches are formed. The long sleeve rib-knit cuff cardigan features a full frontal opening with a zipper closure, a stand up collar and rib-knit bottom. Style 00T03L KXAKP “Cindisk” is girl’s flannel shirt constructed from 100% woven yarn dyed fabric. The garment features a collar, back yoke, a full frontal opening with a right over left seven button closure, two small patch pockets one on each side of the front chest and a hemmed bottom. The shirt has a peplum bottom and a tightening at the waist with a tie belt. The applicable subheading for Style 00K01l KYAFY “Tamikab” (infant’s sizes) will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imparted as parts of sets. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for “Tamika” (children’s sizes) will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: other: girls’. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for Style 00T037 KXAAC “Kaispy” will be 6110.202069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: other: boy’s. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for Style 00T03L KXAKP “Cindisk” will be 6206.30.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other, other: with two or more colors in the warp and/or the filling: girls’: other. The rate of duty will be 15.4 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, Thomas J. Russo Director National Commodity Specialist Division