The tariff classification of infant’s and toddler’s garment from the Philippines.

N217517 June 12, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6020; 6110.20.2015 Mr. Jeffrey Stone Renzo Company P.O. Box 39 Franklin Park, IL 60131 RE: The tariff classification of infant’s and toddler’s garment from the Philippines. Dear Mr. Stone: In your letter dated May 3, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style FB is an infant’s sweater and hat set. The sweater is constructed of 100% cotton knit fabric. The long sleeve sweater measures 7 stitches per 2 cm in the direction the fabric is formed. The sweater features a rib-knit crew neckline, bottom and cuffs. The garment also has an opening on top of the left shoulder with a three button closure, two stripes on each arm and a football at the chest with intarsia knit lacing. The 100% cotton knit cap has whip-stitch edging and intarsia knitting designed to look like football lacing. You state in your letter that this item is designed, worn and sold as a set. This item will be imported in infant’s sizes 12, 18 and 24 months. The same item will be imported in toddler boy’s sizes 2T, 3T and 4T. The applicable subheading for Style FB (infant boy’s sizes) will be 6111.20.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other, other, sets. The rate of duty will be 8.1 percent ad valorem. General Rule of Interpretation GRI 3 (b) is applicable when goods are, prima facie, classifiable under two or more headings and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classifiable as if they consisted of the material or component which gives them their essential character.” For boys’ toddler sizes 2T-4T, the sweater imparts the essential character. The applicable subheading for Style FB (toddler boy’s sizes) will be 6110.20.2015, 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: sweaters: boys’. The rate of duty will be 16.5 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, Thomas J. Russo Director National Commodity Specialist Division