N239021 N2 Ruling Active

The tariff classification of babies’ outerwear from China.

Issued March 29, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6209.30.3020

Headings: 6209

Product description

As requested, the sample will be returned to you. The submitted sample, Style 00K0BU Jixcyb, is an infant’s two-piece snowsuit consisting of snow pants and a hooded jacket. The woven jacket features a full front zipper opening, an attached hood, elasticized sleeve cuffs, two chest pockets with flaps and snap closures, two front vertical zippered slash pockets and detachable mittens. The pants have self-fabric suspenders that are adjustable by means of a two snap front closure, an elasticized waist and detachable booties. Both garment shells and accessories are constructed from 100% nylon woven fabric and the fill is polyester. The sample is size six months.

CBP rationale

The applicable subheading for Style 00K0BU Jixcyb will be 6209.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of synthetic fibers: other, sets.

Full text

N239021 March 29, 2013 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6209.30.3020 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of babies’ outerwear from China. Dear Ms. Orzol: In your letter dated February 26, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 00K0BU Jixcyb, is an infant’s two-piece snowsuit consisting of snow pants and a hooded jacket. The woven jacket features a full front zipper opening, an attached hood, elasticized sleeve cuffs, two chest pockets with flaps and snap closures, two front vertical zippered slash pockets and detachable mittens. The pants have self-fabric suspenders that are adjustable by means of a two snap front closure, an elasticized waist and detachable booties. Both garment shells and accessories are constructed from 100% nylon woven fabric and the fill is polyester. The sample is size six months. The applicable subheading for Style 00K0BU Jixcyb will be 6209.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of synthetic fibers: other, sets. The rate of duty will be 16 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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