United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N008744 - NY N008800 > NY N008752

Previous Ruling Next Ruling
NY N008752




April 11, 2007

CLA-2-62:RR:NC:3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6209.20.5030; 6209.20.1000; 6204.42.3060; 6209.20.5035; 6211.42.0056; 6204.62.4051

Mr. R. Lee
341 Main Street.
Thomson, GA 30824

RE: The tariff classification of various infant and children’s items from Vietnam.

Dear Mr. Lee:

In your letter dated March 9, 2007, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted four samples. Style D7 is a 100% cotton woven infant size “bubble”. The sleeveless sunsuit like item features a collar, smocking, a four button back closure and tie, two button crotch opening and elasticized leg openings. The item will be imported in infant sizes 6, 9 and 12 months.

Style D10 is a girl’s dress constructed of 100% cotton woven fabric. The sleeveless dress features a collar, front smocking, a two button back closure and tie, empire waist, a floral embroidered skirt and hemmed bottom. The item will be imported in girl’s sizes 2-6. The identical item with the same style number will also be imported in infant sizes 6, 9 and 12 months (1 year).

Style D45 is a girl’s dress constructed of 100% cotton woven fabric. The short sleeve dress features a collar, front smocking, a two button back closure and tie, empire waist, a floral embroidered skirt and hemmed bottom. The item will be imported in girl’s sizes 2-6. The identical item with the same style number will also be imported in infant sizes 9 and 12 months (1 year).

Style D51 is an infant’s blouse and pants set size 1 year (12 months) constructed of a woven fabric that is 100% cotton. The blouse has self-fabric capping around the keyhole neckline and armholes that form the shoulder straps. The blouse also features embroidered butterflies on the front and a hemmed bottom. The pants feature an enclosed elasticized waistband, an embroidered butterfly near the bottom and hemmed bottoms with side vents.

Style D51 will also be imported in toddler girl’s sizes 2-3 years. In this case there is no set provision, the toddler style consists of two or more garments. Note 13 of Section Xl, of the HTSUS, requires that textile garments of different headings be separately classified.

The applicable subheading for style D7 will be 6209.20.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: other, sunsuits, washsuits and similar apparel. The duty rate will be 9.3 percent ad valorem.

The applicable subheading for styles D10 and D45 (infant sizes) will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: dresses. The duty rate will be 11.8 percent ad valorem.

The applicable subheading for style D10 and D45 (girl’s sizes) will be 6204.42.3060, Harmonized Tariff Schedule of the United States (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: dresses: of cotton: other: other, other: girls’. The duty rate will be 8.4 percent ad valorem.

The applicable subheading for style D51 (infant size) will be 6209.20.5035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: other, sets. The duty rate will be 9.3 percent ad valorem.

The applicable subheading for style D51 toddler blouse will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, other garments: other garments, women’s or girls’: of cotton, blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: other. The duty rate will be 8.1 percent ad valorem.

The applicable subheading for style D51 toddler pants will be 6204.62.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides women’s or girls’ suits, ensembles, suit type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts: trousers, bib and brace overalls, breeches and shorts: of cotton: other, other: other. The duty rate will be 16.6 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/.

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,

Previous Ruling Next Ruling

See also: