The tariff classification of babies’ bibs from China.

N243539 July 12, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.30.5070 Ms. Debbie Mayard Hamco, Inc. P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of babies’ bibs from China. Dear Ms. Mayard: In your letter dated June 25, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style JB382KL is a three pack bib set. The bibs have two fabric layers and a polyfill interior. The outer layer is constructed of pique fabric that is 67 percent polyester, 33 percent cotton. The terry knit backing is 78 percent cotton, 22 percent polyester. The bibs have woven capping around the edges and secure at the rear neckline by means of hook and loop closures to that attach to garment extensions that surround the neckline. Each bib has a different decorative design on the front that is created by embroidery and applique work. The applicable subheading for Style JB382KL 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