&&The submitted good, referred to as an Infant Bundler, Style# F18PRI1359, is a one-piece snowsuit with a full length zipper closure. It features a polar fleece lining and an attached hood with mock collar. It has elastic cuffs and an adjustable elastic boot strap and button at the legs opening. The sample received is said to be for Size 9-12 months (length of 29” to 31” / 74 cm to 79 cm). According to the information received, the bundler consists of 100% woven polyester fabric with a polyurethane coating.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an AR ruling you proposed tariff classification under 6209.30.00.00. This tariff classification number is correct.&&&&As this garment is meant to be worn by young children of a body height not exceeding 86 cm, it falls under heading 62.09 in accordance with Note 4 a) to Chapter 62. Although this garment could be considered a coated garment of heading 62.10 (of fabric of heading 59.03), Note 4 b) to Chapter 62 guides that, “Articles which are, prima facie, classifiable both in heading 62.09 and in other headings of this Chapter are to be classified in heading 62.09”.