N266298 N2 Ruling Active

The tariff classification of a baby’s coverall from China

Issued July 20, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6209.30.3040

Headings: 6209

Product description

Your letter was accompanied by a sample which will be returned to you, as requested. The submitted sample, Style #F15-01, is described by you as a baby’s waterproof coverall designed to slip over a child’s clothing as they play in wet weather to keep their clothing clean and dry. The item is constructed of 100 percent nylon woven fabric. The coverall is a full body suit and features long raglan sleeves with elasticized cuffs, a partial elasticized waist, long pants with elasticized cuffs and a bottom side vent secured by a snap closure, a back opening secured by two hook and loop strips, and a round neck. A contrasting color binding finishes the neckline and rear opening. The item will be imported in baby sizes 6-12 months, 12-18 months and 18-24 months.

CBP rationale

The applicable subheading for Style #F15-01 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: Other.

Full text

N266298 July 20, 2015 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6209.30.3040 Ms. Lydia Withrow Grubby Wear LLC 1420 5th Avenue Suite 2200 Seattle, WA 98101 RE: The tariff classification of a baby’s coverall from China Dear Ms. Withrow: In your letter received by this office on July 1, 2015, you requested a tariff classification ruling. Your letter was accompanied by a sample which will be returned to you, as requested. The submitted sample, Style #F15-01, is described by you as a baby’s waterproof coverall designed to slip over a child’s clothing as they play in wet weather to keep their clothing clean and dry. The item is constructed of 100 percent nylon woven fabric. The coverall is a full body suit and features long raglan sleeves with elasticized cuffs, a partial elasticized waist, long pants with elasticized cuffs and a bottom side vent secured by a snap closure, a back opening secured by two hook and loop strips, and a round neck. A contrasting color binding finishes the neckline and rear opening. The item will be imported in baby sizes 6-12 months, 12-18 months and 18-24 months. The applicable subheading for Style #F15-01 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: 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 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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