N239875 N2 Ruling Active

The tariff classification of a babies’ accessory from China.

Issued April 5, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6209.30.3040

Headings: 6209

Product description

As requested, the sample will be returned to you. Your submitted Item 5258629 is described as a “Bare Foot Sandal”. The article is a textile flower worn at the ankle as a foot adornment. The flower is constructed from woven 90% polyester, 8% nylon, 2% spandex fabric and is affixed to a reinforcing circle of polyester non- woven fabric. Two 65% nylon, 35% spandex knit straps are sewn to the flower. The straps are placed around a baby’s foot, behind the heel and over the instep, displaying the flower on the top of the foot. The item is sold in pairs on a card printed with instructions for use.

CBP rationale

The applicable subheading for Item 5258629 will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of synthetic fibers: other, other.

Full text

N239875 April 5, 2013 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6209.30.3040 Ms. Regina Woody Hobby Lobby Stores 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of a babies’ accessory from China. Dear Ms. Woody: In your letter dated March 14, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted Item 5258629 is described as a “Bare Foot Sandal”. The article is a textile flower worn at the ankle as a foot adornment. The flower is constructed from woven 90% polyester, 8% nylon, 2% spandex fabric and is affixed to a reinforcing circle of polyester non- woven fabric. Two 65% nylon, 35% spandex knit straps are sewn to the flower. The straps are placed around a baby’s foot, behind the heel and over the instep, displaying the flower on the top of the foot. The item is sold in pairs on a card printed with instructions for use. The applicable subheading for Item 5258629 will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of synthetic fibers: other, other. 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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