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February 10, 1999

CLA-2-61:RR:NC:TA:3:358 D86431

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 6111.20.6010; 9503.90.0045; 6111.20.2000

Mr. Roberto Colon
Eleven Eleven Corporation
P.O. Box 305
Catano, Puerto Rico 00963-0305

RE: The tariff classification of an infant’s creeper, teether, mittens and rattles from India.

Dear Mr. Colon:

In your letter dated December 16, 1998, you requested a tariff classification ruling.

The gift set, Style #252, consists of an infant’s creeper, rattle and teether.

The creeper is constructed of 100% cotton knit fabric and has overlapping fabric at the shoulders, short sleeves, a random all-over screen print design on a white background, and a snap crotch.

The rattle is plastic and resembles a lollipop.

The material of the teether, which is shaped like a safety pin, is not specified. We presume the item to be plastic.

The gift set, Style #251, consists of an infant’s undershirt, rattle, and mittens.

The undershirt is constructed of 100% cotton knit fabric and has overlapping fabric at the shoulders, and short sleeves.

The rattle is plastic and resembles a lollipop.

The mittens are constructed of 100% cotton knit fabric and feature elastic at the wrist, and a textile bow stitched at the opening.

The undershirt and mittens are a retail set classifiable in the provision for the undershirt, the component which imparts the essential character.

Your letter did not indicate the size(s) in which the items will be imported. We assume, for the purposes of classification, that the items will be imported in infants sizes newborn to 24 months.

The applicable subheading for the creeper, Style #252 will be 6111.20.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, other, other, other, sunsuits, washsuits and similar apparel. The duty rate will be 8.4% ad valorem.

The creeper, falls within textile category designation 239. Based upon textile trade agreements, products of India are currently not subject to quota restraints nor visa requirements.

The applicable subheading for the teether, Style #252 will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, other, other, other. The duty rate will be 5.3% ad valorem.

The applicable subheading for the rattles, Style #251 and #252 will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles, of all kinds; parts and accessories thereof:other, other toys and models. The duty rate will be free.

The applicable subheading for the undershirt and the mittens, Style #251 will be 6111.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, T-shirts, singlets, and similar garments, except those imported as parts of sets. The duty rate will be 18% ad valorem.

The undershirt and mittens fall within textile category 239. Based upon textile trade agreements, products of India are currently not subject to quota restraints nor visa requirements.

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 Bruce Kirschner at 212-637-7079.

Sincerely,

Robert B. Swierupski
Director
National Commodity

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