N273070 N2 Ruling Active

The tariff classification of an infant’s set from China

Issued March 10, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6111.30.5020

Headings: 6111

Product description

A sample accompanied your letter. The sample will be returned to you, as requested. The submitted sample, Style No. 25XBB00062, is an infant’s set. The set consists of a knit pullover and pants. The pullover is constructed from 100 percent polyester knit fabric containing 13 stitches per 2 centimeters measured in the direction the stitches were formed. The pullover features a round rib-knit neckline; a partial opening beginning at the neckline and extending over the left shoulder secured with a three button closure; long, raglan sleeves with rib-knit cuffs and a rib-knit bottom. The matching pants are constructed from 98 percent polyester, 2 percent spandex and feature an elasticized tunnel waistband and cuff bottoms. Since the garments are to be imported together, of corresponding sizes, and intended to be worn together by the same person they meet the definition for “sets” in Additional U.S. Note 1 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS).

CBP rationale

The applicable subheading for Style No. 25XBB00062 will be 6111.30.5020, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Sets.

Full text

N273070 March 10, 2016 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.30.5020 Mr. John B. Pellegrini McGuireWoods LLP 1345 Avenue of the Americas Seventh Floor New York, New York 10105-0106 RE: The tariff classification of an infant’s set from China Dear Mr. Pellegrini: In your letter dated February 10, 2016, you requested a tariff classification ruling on behalf of your client, GCE International, Inc. A sample accompanied your letter. The sample will be returned to you, as requested. The submitted sample, Style No. 25XBB00062, is an infant’s set. The set consists of a knit pullover and pants. The pullover is constructed from 100 percent polyester knit fabric containing 13 stitches per 2 centimeters measured in the direction the stitches were formed. The pullover features a round rib-knit neckline; a partial opening beginning at the neckline and extending over the left shoulder secured with a three button closure; long, raglan sleeves with rib-knit cuffs and a rib-knit bottom. The matching pants are constructed from 98 percent polyester, 2 percent spandex and feature an elasticized tunnel waistband and cuff bottoms. Since the garments are to be imported together, of corresponding sizes, and intended to be worn together by the same person they meet the definition for “sets” in Additional U.S. Note 1 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Style No. 25XBB00062 will be 6111.30.5020, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Sets.” 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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