N256451 N2 Ruling Active

The tariff classification of babies’ trousers from Ecuador

Issued September 9, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6111.20.5000

Headings: 6111

Product description

As requested, the three samples will be returned to you. Style 5395 is a baby’s pant constructed of 100 percent cotton knit fabric. The pant features an enclosed elasticized waistband, rib-knit cuffs and over lock stitching down the front center and around the back inset panel. Style 5389 is a baby’s footed pant constructed of 100 percent cotton knit fabric. The pant features an enclosed elasticized waistband. Style 5330 is a baby’s footed pant constructed of 100 percent cotton knit fabric. The pant features an enclosed elasticized waistband and a sewn on flower motif on the feet.

CBP rationale

The applicable subheading for Styles 5395, 5389 and 5330 will be 6111.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Trousers, breeches and shorts, except those imported as parts of sets.

Full text

N256451 September 9, 2014 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.5000 Ms. Jennifer R. Diaz Becker & Poliakoff 121 Alhambra Plaza, 10th Floor Coral Gables, FL 33134 RE: The tariff classification of babies’ trousers from Ecuador Dear Ms. Diaz: In your letter dated August 5, 2014, you requested a tariff classification ruling on behalf of your client, Galante Studio Distribution LLC. As requested, the three samples will be returned to you. Style 5395 is a baby’s pant constructed of 100 percent cotton knit fabric. The pant features an enclosed elasticized waistband, rib-knit cuffs and over lock stitching down the front center and around the back inset panel. Style 5389 is a baby’s footed pant constructed of 100 percent cotton knit fabric. The pant features an enclosed elasticized waistband. Style 5330 is a baby’s footed pant constructed of 100 percent cotton knit fabric. The pant features an enclosed elasticized waistband and a sewn on flower motif on the feet. You stated that all three styles may be imported in infants’ sizes up to 24M. The applicable subheading for Styles 5395, 5389 and 5330 will be 6111.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Trousers, breeches and shorts, except those imported as parts of sets.” The rate of duty rate will 14.9 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 the 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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