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NY K81610

December 9, 2003

CLA-2-61:RR:NC:TA:358 K81610


TARIFF NO.: 6111.30.5040; 6405.20.9090

J. Epstein
W.N. Epstein & Co., Inc.
4433 Woodson Road
St. Louis, MO 63134

RE: The tariff classification of infants’ wear from China

Dear Mr. Epstein:

In your letter dated December 2, 2003, on behalf of Trimfoot Co. LLC, you requested a classification ruling.

Submitted style number 7-2510/7-2511 is described as a baby snuggie slipper and bib set. It is comprised of an infant’s bib and slippers. All items are made of the same polyester knit fabric and incorporate textile and embroidery features depicting bunny rabbit faces with ears. The bib fastens around the neck by means of a VELCRO™ type closure. The slip-on slippers have polyester knit uppers. Separately sewn-on outer soles are made of soft textile material covered with evenly spaced protruding rubber or plastic dots less than 1/16th inch high and spaced about ¼ inch apart. Visual examination indicates that the external surface area of the outer sole is predominately textile material. The constituent material of the outer sole is textile.

The applicable subheading for the style number 7-25107/7-2511 slip-on shoes will be 6405.20.9090, Harmonized Tariff Schedules of the United States (HTSUS), which provides for footwear in which the 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 the fabric ot the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty for 2003 is 12.5% ad valorem. The duty rate for 2004 will be 12.3% ad valorem.

The applicable subheading for the bib style number 7-2510/7-2511 will be 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted, of cotton, other, other, other. The rate of duty for 2003 is 16.2 per cent ad valorem, The rate of duty for 2004 will be 16 per cent ad valorem.

The bib style number 7-2510/7-2511 falls within textile category designation 239. Based upon international textile trade agreements category 239 from China is not currently subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Kirschner at 646-733-3048.


Robert B. Swierupski

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