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HQ 956260

August 18, 1994
CLA-2 CO:R:C:T 956260 CAB


TARIFF NO.: 6111.20.6020

Mr. Chong Cerney
Sweet Potatoes Inc.
1716 Fourth Street
Berkeley, CA 94710

RE: Classification of a baby's diaper cover and shirt; Heading 6111; GRI 3; Note 5, Chapter 61, HTSUSA; Additional U.S. Note 1, Chapter 61, HTSUSA; set

Dear Mr. Cerney:

This is in response to your inquiry of April 4, 1994, requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a girls' short sleeve shirt and coordinated diaper cover. Samples were submitted for examination.


The sample shirt is constructed of 100 percent cotton knit fabric, has a printed pink and green bunny design at the chest, contrast color pink capping at the neck opening, hemmed sleeves, and a hemmed bottom. The sample diaper cover is constructed of 100 percent cotton knit fabric and has a printed bunny design, a full plastic liner, an elasticized waist and leg opening, and vertically aligned metal snap openings at both waist sides which can be adjusted to fit various waist sizes.


What is the proper tariff classification of the merchandise at issue?


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

Heading 6111, HTSUSA, is the provision for babies' garments and clothing accessories.

Note 5, Chapter 61, HTSUSA, provides the following:

For the purposes of heading 6111:

(a) The expression "babies garments and clothing accessories" means articles for young children of a body height not exceeding 86 centimeters; it also covers babies' diape rs.

(b) Articles which are, prima facie, classifiable both in heading 6111 and in other headings of this chapter are to be classified in heading 6111.

Additional U.S. Note 1, Chapter 61, HTSUSA, states:

For the purpose of heading 6111, 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.

Customs has determined that 86 centimeters includes the commercial size range of 0 to 24 months. (See Customs Headquarters Ruling Letter (HRL) 953041, dated April 15, 1993; HRL 082762, dated March 19, 1990). As the instant articles are size 24 months and intended for wear by infants, they are classifiable under Heading 6111, HTSUSA. The next question Customs must address is whether the garments qualify for classification as a set under Heading 6111, HTSUSA.

The additional U.S. notes become applicable at the eight digit level or U.S. subdivision of the international subheadings. Additional U.S. Note 1, Chapter 62, HTSUSA, defines the term "set" as used in Heading 6111, HTSUSA. In order to be classified in the statistical provision for "sets" each garment of the set must be classifiable under the same six and eight digit subheading. In applying the aforementioned note to the instant garments, it appears that they are classifiable as a set since they are classifiable under the identical six and eight digit subheading of 6111.20.60, HTSUSA.

The importer states that the subject garments will be produced in toddler sizes. The submitted samples are size 24 months which is an infant's size. The characteristics of the garments are indicative of infantswear. These attributes include overlapping shoulder fabric at the neck, oversize neck openings, and the fact that one of the garments is a covering for a diaper. As a result, we will not issue a ruling based on the garments being manufactured in toddler sizes without actual receipt of toddler size garments.


Based on the foregoing, the garments that comprise the set are classifiable in subheading 6111.20.6020, which provides for, among other things, babies' cotton knit garments, sets. The applicable rate of duty is 8.6 percent ad valorem and the textile restraint category is 239.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.


John Durant, Director
Commercial Rulings Division

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