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NY M80145




January 30, 2006

CLA-2-61:RR:NC:TA:358 M80145

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.20.6030; 6302.60.0030; 6307.90.9889; 6405.20.3090; 9503.90.0080

Mr. Neil Helfand
Serko & Simon LLP
1700 Broadway 31st Floor
New York, NY 10019

RE: The tariff classification of infants’ items from China

Dear Mr. Helfand:

In your letter dated January 26, 2006 on behalf of your client Rashti & Rashti, a division of H.J. Rashti and Company, you requested a classification ruling. Three subject items have been submitted with the request.

Submitted style F19140P (assorted), F19411P (boy), F19412P (girl) and F19413P (neutral) is a 7-piece newborn gift set consisting of a cotton knit body suit, diaper pant, shirt, hat, two burp cloths, and a pair of socks that are 53% cotton, 23% polyester, 11% rayon, 6% nylon, 4% rubber and 3% spandex. The gift set pieces are packaged in a rectangular shaped clear plastic container with a zipper opening. The contents are visible within.

Submitted style D19395, D19386B, is a 9-piece newborn gift set consisting of a cotton knit creeper, tee shirt, pants, hat, three knit washcloths that are 80% cotton, 20% polyester and a pair of booties with a separate sole, with a textile upper and sole of cotton. The gift set pieces are packaged in a rectangular shaped cardboard container with slip-off clear plastic lid. The contents are visible within.

Submitted style S19899B, S19900B, S19975B is a 7-piece newborn gift set consisting of a cotton knit tee shirt, pants, bib, hat, a pair of socks that are 81%cotton, 14% polyester, 5% other, a pair of shoes with a cotton textile upper and sole and a cotton plush rattle. The gift set pieces are packaged in a rectangular shaped keepsake box type cardboard container with a cardboard lid that is enclosed by fine openwork knit fabric that is secured closed by a ribbon bow tie. The contents are visible within.

The samples will be retained for reference purposes.

The applicable subheading for the tee shirt, diaper cover, bodysuit, creeper, bib, hat, pants, and socks will be 6111.20.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, other, other, other, imported as parts of sets. The duty rate is 8.1 percent ad valorem.

The applicable subheading for the washcloths will be 6302.60.0030, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton, other. The duty rate is 9.1 percent ad valorem.

The applicable subheading for the burp cloth will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other, other. The duty rate is 7 percent ad valorem.

The applicable subheading for style S19899B, S19900B, S19975B bootie shoes for infants will be 6405.20.3090, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% ad valorem.

The applicable subheading for the cotton plush rattle will be 9503.90.0080, 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. The rate of duty will be free.

The tee shirt, diaper cover, bodysuit, creeper, bib, hat, pants and socks fall within textile category designation 239. The washcloths fall within category 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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