The tariff classification of a children's garments from Macau

PD C84745 March 11, 1998 CLA-2-61:A:G01 CATEGORY: Classification TARIFF NO.: 6110.30.3035; 6110.30.3050; 6110.30.3055 Ms. Gretchen H. Zink Talbots 175 Beal Street Hingham, MA 02043 RE: The tariff classification of a children's garments from Macau Dear Ms. Zink: In your letter dated February 14, 1998 you requested a tariff classification ruling. Three samples were submitted manufactured of 100 percent knitted tundra fleece material. The first, style 84096584, is a unisex vest. The garment has oversize armholes ,a full frontal opening with heavy duty plastic zipper closure that extends into the stand-up collar, two side seam pockets, and an elasticized hemmed bottom. The second sample, style 84096598, is a unisex pullover featuring a partial front opening with heavy duty plastic zipper closure which extends into the stand-up collar, a front zippered pouch, two side seam pockets, long sleeves with elasticized cuffs and an elasticized bottom. Style 84096584 and 84096598 will be imported in unisex sizes XXS(2-3), XS(4-5),S(6-6X), M(7-8), L(10-12), XL(14) and XXL (16). The third sample, style 84095568, is a boy's printed big shirt. The garment features a full frontal opening with left over right button closure, a button down shirt collar, long sleeves with button cuffs, and a hemmed bottom. Style 84095568 will be imported in boys' sizes M(8), L(10-12), XL(14) and XXL (16). The big shirt will also be imported as style 84094569 in boys' sizes XS(4-5) and S(6-7). The applicable subheading for the unisex vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters... waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, vests, other than sweater vests, women's or girls'. The duty rate will be 33.3 percent ad valorem. The applicable subheading for the unisex pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, other, women's or girls'. The duty rate will be 33.3 percent ad valorem. The applicable subheading for the big shirt will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, other, men's or boys'. The duty rate will be 33.3 percent ad valorem. The vest and pullover fall within textile category designation 639. The big shirts fall within textile category designation 638. Based upon international textile trade agreements, products of Macau are subject to quota and the requirement of a visa. 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. 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. Sincerely, John J. Deegan Port Director Atlanta, GA