The tariff classification of babies’ cardigans from Ecuador

N256461 September 12, 2014 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.3000 Jennifer R. Diaz Becker & Poliakoff 121 Alhambra Plaza, 10th Floor Coral Gables, FL 33134 RE: The tariff classification of babies’ cardigans 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 5332 is an infant girl’s cardigan constructed from a finely knit 100 percent cotton fabric containing more than nine stitches per two centimeters as measured in the direction the stitches were formed. The cardigan features a full front opening with two button and loop closures that fasten right over left just below the neck. The remaining front opening remains unsecured. The garment also has double-layered front and back panels, long hemmed sleeves, a hemmed bottom and a flower, leaf and lattice embroidered motif on both front shoulders. You stated the cardigan may be imported in infants’ sizes newborn to 24 months. Styles 5390 and 5396 are infant boys’ cardigans constructed from a finely knit 100 percent cotton fabric containing more than nine stitches per two centimeters as measured in the direction the stitches were formed. The garments feature a double-layered fabric construction, a full front left over right double breasted opening, one outside button and one inside button closure just below the pointed collar, long hemmed sleeves, and a hemmed bottom. Style 5390 has an embroidered duck and balloon motif on the lower left front panel while style 5396 has an embroidered bear, frog and duck motif. You stated both cardigans may be imported in infants’ sizes newborn to 24 months. The applicable subheading for the cardigans will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.” The rate of duty will be 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