N236897 N2 Ruling Active

The tariff classification of babies’ apparel from China.

Issued February 1, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6111.20.6030, 6111.20.4000

Headings: 6111

Product description

The sample will be returned to you. The submitted sample, Style PID284938 is an infant’s dress and panty/diaper cover set constructed of 100% cotton knit fabric. The polka dot printed dress features an A-line silhouette, short sleeves with ruffle elastic fabric at the armholes, a round neckline with ruffle elastic fabric, a bodice with elastic shirring and a hemmed bottom. The diaper cover has a fabric enclosed elasticized waistband and elasticized fabric at the leg openings.

CBP rationale

The applicable subheading for the dress 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 applicable subheading for the panty will be 6111.20.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: imported as parts of sets.

Full text

N236897 February 1, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.4000; 6111.20.6030 Ms. Sasha Cook-Coghill Page International P.O. Box 10012 Savannah, GA 31412 RE: The tariff classification of babies’ apparel from China. Dear Ms. Cook-Coghill: In your letter dated December 12, 2012, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, Style PID284938 is an infant’s dress and panty/diaper cover set constructed of 100% cotton knit fabric. The polka dot printed dress features an A-line silhouette, short sleeves with ruffle elastic fabric at the armholes, a round neckline with ruffle elastic fabric, a bodice with elastic shirring and a hemmed bottom. The diaper cover has a fabric enclosed elasticized waistband and elasticized fabric at the leg openings. The applicable subheading for the dress 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 rate of duty will be 11.5 percent ad valorem. The applicable subheading for the panty will be 6111.20.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: imported as parts of sets. 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, Thomas J. Russo Director National Commodity Specialist Division

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