The tariff classification of a boy's shirt and pair of pants from China.

NY C83745 February 17, 1998 CLA-2-61;62:RR:NC:TA:N3:358 C83745 CATEGORY: Classification TARIFF NO.: 6105.10.0030; 6203.42.4035 Mr. Charles Santarelli Mersant International Ltd. 158-12 Rockaway Boulevard Jamaica, NY 11434-4840 RE: The tariff classification of a boy's shirt and pair of pants from China. Dear Mr. Santarelli: In your letter dated January 21, 1998, on behalf of your client Salmor Import & Export Corp., you requested a tariff classification ruling. The submitted sample Style #1234, is a pair of boys', size 7 shirt and pants. The shirt has short sleeves, a partial zipper opening at the neck and a blue denim collar. It also features horizontal bands of set in, pieced, fabric in contrasting colors, at the sleeves and front chest. Except for the cotton denim collar, the shirt is made of cotton knit fabric. The pants have five pockets, straight leg styling, waistband belt loops and a button front. The pants are made of denim cotton fabric. The shirt has small buttons at the lower sides, which can pass through compatible button hole openings on the pants waistband, thereby securing a physical connection between the pieces. The attachment feature is not significant and does not alter the commercial perception of the garments as, eg., a shirt and pants. You state in your letter that the shirt and pants will be imported in boys' sizes 2-4, and 4-7. We are sorry that we will not be able to provide you with a binding ruling for sizes 8-16. We do suggest, however, that you submit a sample to U.S. Customs, requesting a binding ruling. We are returning your sample as you requested. The applicable subheading for the shirt, will be 6105.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts, knitted or crocheted, of cotton, boys', other. The duty rate will be 20.5% ad valorem. The shirt falls within textile category designation 338. Based upon textile trade agreements, products of China are presently subject to quota restraints and visa requirements. The applicable subheading for the pants, will be 6203.42.4035, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' trousers, of cotton, other, other. The duty rate will be 17.3% ad valorem. The pants fall within textile category designation 347. Based upon textile trade agreements, products of China are presently subject to quota restraints and visa requirements. 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. 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 212-466-5865. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division