The tariff classification of garments from India

N309740 February 28, 2020 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6103.42.1040; 6104.62.2028; 6110.20.20.69; 6110.20.2079; 6111.20.6020 Ms. Sandra Penuela The Children’s Place 500 Plaza Drive Secaucus, NJ 07094 RE: The tariff classification of garments from India Dear Ms. Penuela: In your letter dated February 11, 2020, you requested a tariff classification ruling. The samples will be retained for training purposes. Reference # S015541/Bulldog is a toddler boy’s pants and pullover constructed of 100% cotton knit fabric. The pull-on pants feature a covered elastic waist band, a front and back seam, ankle cuffs and two decorative designs at the knees. The pullover features wrist cuffs, contrasting color arm sleeves, a crew neckline, a hemmed bottom and a large decorative design on the front center. You state these garments will be imported in baby sizes and boys’ sizes. Reference # S015541/Fire Truck is a toddler boy’s pants and pullover constructed of 100% cotton knit fabric. The pull-on pants feature a covered elastic waist band, a front and back seam and ankle cuffs. The pullover features wrist cuffs, a crew neckline, contrasting color arm sleeves, a hemmed bottom and a large decorative design on the front. You state that these garments will be imported in baby sizes and boys’ sizes. Reference # S015542/Skeleton is a toddler girl’s pants and pullover constructed of 100% cotton knit fabric. The pull-on pants feature a covered elastic waist band, a front and back seam and ankle cuffs. The pullover features wrist cuffs, a ribbon on the crew capped neckline, and multiple decorative designs on the front. You state that these garments will be imported in baby sizes and girls’ sizes. Reference # S015542/Pumpkin is a toddler girl’s pants and pullover constructed of 100% cotton knit fabric. The pull-on pants feature a covered elastic waist band, a front and back seam and ankle cuffs. The pullover features wrist cuffs, a ribbon and capping on a crew neckline and a large decorative design on the front center. You state that these garments will be imported in baby sizes and girls’ sizes. Although you refer to the garments as sleepwear, the physical attributes of the garments do not lend support to that, neither advertising nor marketing alone will be considered conclusive enough to substantiate classification for tariff purposes. See HQ 955341. Note 14, Section XI, Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, unless the context otherwise requires. In this case, the above reference numbers for the boy’s and girl’s sizes (2T-8) consist of two garments. Therefore, the garments cannot be classified as a set, but will be classified separately. The applicable subheading for Reference # S015541/Bulldog and Firetruck’s pullovers in boys’ sizes will be 6110.20.2069, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other.” The rate of duty will be 16.5 percent ad valorem. The applicable subheading for Reference # S015541/Bulldog and Firetruck’s pants in boys’ sizes will be 6103.42.1040, HTSUS, which provides for “Men’s or boys’ … trousers, …knitted or crocheted: of cotton: trousers, breeches and shorts: trousers and breeches: boys’: other.” The rate of duty is 16.1% ad valorem. The applicable subheading for Reference # S015542/Skeleton and Pumpkin’s pullovers in girls’ sizes, will be 6110.20.2079, HTSUS, which provides for “Sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other.” The rate of duty will be 16.5 percent. The applicable subheading for Reference # S015542/Skeleton and Pumpkin’s pants in girls’ sizes, will be 6104.62.2028, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls breeches and shorts: Of cotton: Other: Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 14.9 percent ad valorem. For the purpose of heading 6111, HTSUS, the term “sets” means two or more different garments of headings 6111, 6209 or 6505 imported together, of corresponding sizes and intended to be worn together by the same person. The babys’ sizes (0 – 24 months) pullovers and pants, both classifiable under subheading 6111.20.60, HTSUS, meet the terms of Additional U.S. Note 1 to Chapter 61, HTSUS, as a “set.” The applicable subheading for all reference numbers imported in baby sizes will be 6111.20.6020, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Sets.” 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 https://hts.usitc.gov/current. 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 Katherine Souffront at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division