N273095 N2 Ruling Active

The tariff classification of an infant’s coverall from China

Issued March 18, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6111.20.6070

Headings: 6111

Product description

Your letter was accompanied by a sample. The sample will be retained by this office. The submitted sample is an infant’s coverall with a permanently attached skirt/tutu. No style number was provided. The coverall is made from 100 percent cotton finely knit fabric. The tutu/skirt is constructed from 78 percent nylon and 22 percent metallic knit mesh fabric. The full body suit features long, hemmed sleeves; a round neck with self fabric binding and picot edging; a full opening at the crotch and along the inner legs secured by eight metal snap closures; a partial opening and one metal snap closure on the left shoulder; and hemmed legs. The multi-layered knit mesh tutu/shirt is permanently attached at the waist. The garment will be imported in infants’ sizes up to 24 months.

CBP rationale

The applicable subheading for the coverall will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Other: Other.

Full text

N273095 March 18, 2016 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6070 Ms. Sasha Daughtrey Page International, Inc. 21 Chatham Center South Drive Savannah, Georgia 31405 RE: The tariff classification of an infant’s coverall from China Dear Ms. Daughtrey: In your letter dated January 14, 2016, you requested a tariff classification ruling on behalf of your client, Triboro Quilt. Your letter was accompanied by a sample. The sample will be retained by this office. The submitted sample is an infant’s coverall with a permanently attached skirt/tutu. No style number was provided. The coverall is made from 100 percent cotton finely knit fabric. The tutu/skirt is constructed from 78 percent nylon and 22 percent metallic knit mesh fabric. The full body suit features long, hemmed sleeves; a round neck with self fabric binding and picot edging; a full opening at the crotch and along the inner legs secured by eight metal snap closures; a partial opening and one metal snap closure on the left shoulder; and hemmed legs. The multi-layered knit mesh tutu/shirt is permanently attached at the waist. The garment will be imported in infants’ sizes up to 24 months. The applicable subheading for the coverall will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Other: Other.” The rate of duty will be 8.1 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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