The tariff classification of infant’s wearing apparel from China.

N240892 May 14, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6070; 6111.30.5070 Mr. Steven Kim Macy*s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of infant’s wearing apparel from China. Dear Mr. Kim: In your letter dated April 12, 2013, you requested a tariff classification ruling on two babies’ garments. As requested, the submitted samples will be returned to you. Style IFFLJKT is an infant girl’s Spring/Summer jacket with all-over floral print design. It is constructed of finely knit cotton French terry fabric. The unlined garment features a hood, a full front opening with heavy duty zipper closure, long sleeves with rib-knit cuffs, a high waist with fabric covered elasticized waistband, set-in side seam pockets and a hemmed open bottom. Style IFACRVST is an infant girl’s faux fur shearling type vest constructed of acrylic fabric. The garment has a cut and sewn faux shearling outside shell and a faux fur lining that is made of bonded knit fabric. As the interior fabric is knit pile, Note 1 to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS) applies. The surface of the pile fabric measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a round neckline, a full front opening with toggle closure that fastens right over left, two contrast color fabric flowers sewn to one panel side and raised embossed lettering above the faux fur exposed hem. Both garments will be imported in infants’ sizes 12 to 24 months. The applicable subheading for style IFFLJKT will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for style IFACRVST will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other: 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