N043577

November 6, 2008

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

CATEGORY: Classification

TARIFF NO.: 6111.20.6020; 6111.20.6070; 6111.30.5070; 6109.10.0065;
6204.63.3530

Ms. Roseann Downing

Life is good, Inc.

283 Newbury Street

Boston, MA

RE: The tariff classification of children's apparel from China and the
Philippines.

Dear Ms. Downing:

In your letter dated October 27, 2008, you requested a tariff
classification ruling. As requested, the samples will be returned to
you.

Your submitted sample, item name Two Peace, Style I4026, is an infant's
sleepwear set consisting of a T-shirt and pants. The items are
constructed of 1 by 1 rib knit cotton fabric. The T-shirt features a
round rib knit neckline, short hemmed sleeves and a hemmed bottom. The
pull-on pants feature an enclosed elasticized waistband and rib knit
ankle cuffs. The tight fitting garments have an all-over print design on
a white background and are designed for use as sleepwear. The items will
be imported in infant sizes newborn to 24 months.

Your submitted sample, item name Girl's PJ Set, Style G4095, is a girl's
loungewear set consisting of a tank top and pants. The tank top is
constructed of 1 by1 rib knit cotton fabric and features narrow shoulder
straps that are an extension of the rib knit capping surrounding the
armhole openings. The loose fitting pull-on pants are constructed of
woven polyester fabric and feature an enclosed elasticized waistband and
hemmed fabric at the leg openings. While you identify the articles as a
pajama set, the garments are appropriate for use in a variety of
informal settings at home and away from home. The items will be imported
in girls' sizes S, M, L, and XL. These sizes are numerically equivalent
to 5/6-14.

Your submitted sample, item name Fleece Full Zip, Style I1022, is an
infant's sweatshirt style jacket. The item is constructed of finely knit
80% cotton, 20% polyester knit fabric that is napped on the inside. The
jacket features raglan sleeves, a full front opening with heavy duty
zipper closure, and separate gathered fabric at the neckline, waistband
and long sleeve cuffs. The item will be imported in infant sizes newborn
to 24 months.

Your submitted sample, item name Micro Hoodie, Style I1023, is an
infant's polar fleece jacket. The item is constructed of polyester micro
fleece fabric. The jacket features a hood, set-in sleeves, a full front
opening with heavy duty zipper closure, and capping trim surrounding the
hood, the front opening, the waistline and the sleeve openings. The item
will be imported in infant sizes newborn to 24 months.

The applicable subheading for the style I4026 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, sets. The rate of duty will be 8.1 percent ad valorem.

The applicable subheading for the style I1022 will be 6111.20.6070,
Harmonized Tariff Schedule of the United States (HTSUS), which provides
for babies' garments and clothing accessories, knitted or crocheted: of
cotton: other, other. The rate of duty will be 8.1 percent ad valorem.

The applicable subheading for the style I1023 will be 6111.30.5070,
Harmonized Tariff Schedule of the United States (HTSUS), which provides
for babies' garments and clothing accessories, knitted or crocheted: of
synthetic fibers: other, other. The rate of duty will be 16 percent ad
valorem.

The applicable subheading for the style G4095 tank top will be
6109.10.0065, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for T-shirts, singlets, tank tops and similar garments,
knitted or crocheted: of cotton: women's or girls': other: tank tops:
girls. The rate of duty will be 16.5 percent ad valorem.

The applicable subheading for the style G4095 pants will be
6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for other women's or girls' trousers, bib and brace
overalls, breeches and shorts: of synthetic fibers: trousers and
breeches: girls': other. The rate of duty will be 28.6 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/.

Babies' apparel falls within textile category designation 239. Girls'
cotton tank tops fall within textile category designation 339. Girls'
synthetic fiber pants fall within textile category designation 648. 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.

Nightwear for children in sizes 0-14 is subject to the flammability
standards of the Consumer Products Safety Commission, (CPSC).
Furthermore, the CPSC has published a notice of a Stay of Enforcement of
sleepwear requirements for skin-tight and nearly skin-tight garments
used or sold as underwear or as sleepwear. Please contact the CPSC
regarding compliance.

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

National Commodity Specialist Division