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NY N008013





April 4, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.20.6020; 6111.20.4000; 6111.20.6030

Ms. Jacqueline Scandrett
William Carter Company
1124 Carver Road
Griffin, GA 30334

RE: The tariff classification of infant’s garments from China.

Dear Ms. Scandrett:

In your letter dated March 6, 2007, you requested a tariff classification ruling. The samples will be retained by this office.

You have submitted three samples. Style 219-226 is an infant’s shirt and pants set constructed of knit fabric that is 100% cotton. The shirt features a round neckline, three button placket, a small embroidered floral design, long sleeves and a hemmed bottom. The pants have a fabric enclosed elasticized waistband and hemmed bottoms.

Style 219-247 is an infant’s dress and leggings set constructed of knit fabric that is 100% cotton. The striped dress features a round neckline, a small embroidered floral design, a three side button closure, long sleeves, an empire waist and a hemmed bottom. The tight fitting leggings have a fabric enclosed elasticized waistband and hemmed bottoms.

Style 219-251 is an infant’s dress and leggings set constructed of knit fabric that is 100% cotton. The dress features a round neckline, a larger embroidered design, long sleeves, dropped waist and a finished bottom. The tight fitting floral printed leggings have a fabric enclosed elasticized waistband and hemmed bottoms. Styles 219-247 and 219-251 consist of two or more garments. Note 13 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified.

The applicable subheading for style 219-226 will be 6111.20.6020, Harmonized Tariff Schedule of the United States (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.

The applicable subheading for styles 219-247 and 219-251 (dresses) will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: dresses. The rate of duty will be 11.5 percent ad valorem.

The applicable subheading for styles 219-247 and 219-251 (leggings) 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 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 World Wide Web at http://www.usitc.gov/tata/hts/.

All styles fall within textile category 239. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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