N216797 N2 Ruling Active

The tariff classification of girls’ garments from China.

Issued May 17, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.42.0081, 6211.42.0060

Headings: 6211

Product description

As requested, the sample will be returned to you. The submitted sample, Style 4205 is a jumper and diaper cover constructed from 60% cotton , 40 % polyester corduroy fabric. The jumper features a round neckline with contrast color scallop edging, oversized armholes with contrast color scallop edging, a partial back opening with three button closure, a gathered high waist and a hemmed bottom. The diaper cover features a fully elasticized waist and elasticized leg openings. The jumper and diaper cover will be imported in toddler sizes 2-4T. Style 4205 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, thus preventing classification of this style as a set.

CBP rationale

The applicable subheading for the jumper will be 6211.42.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of cotton: jumpers. The applicable subheading for the diaper cover will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of cotton: other.

Full text

N216797 May 17, 2012 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6211.42.0060, 6211.42.0081 Mr. Jeffrey Stone Renzo Company P.O. Box 39 Franklin Park, IL 60131 RE: The tariff classification of girls’ garments from China. Dear Mr. Stone: In your letter dated May 1, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4205 is a jumper and diaper cover constructed from 60% cotton , 40 % polyester corduroy fabric. The jumper features a round neckline with contrast color scallop edging, oversized armholes with contrast color scallop edging, a partial back opening with three button closure, a gathered high waist and a hemmed bottom. The diaper cover features a fully elasticized waist and elasticized leg openings. The jumper and diaper cover will be imported in toddler sizes 2-4T. Style 4205 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, thus preventing classification of this style as a set. The applicable subheading for the jumper will be 6211.42.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of cotton: jumpers. The rate of duty will be 8.1% ad valorem. The applicable subheading for the diaper cover will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of cotton: other. The rate of duty will be 8.1% 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

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