The tariff classification of boys' garments from Sri Lanka and Malaysia

PD C85895 April 14,1998 CLA-2-62:A:G01 CATEGORY: Classification TARIFF NO.: 6205.20.2075; 6101.30.2020 Mr. Mauritz Plenby Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of boys' garments from Sri Lanka and Malaysia Dear Mr. Plenby: In your letter dated March 24, 1998 you requested a tariff classification ruling. Two samples were submitted. The first, style 1670000430, is a boy's shirt constructed of 100 percent cotton woven fabric. The garment has a full front opening with left over right metal snap closure, a shirt collar, long sleeves with snap cuffs, a flapped chest pocket on each side, small slits at the side seams, and a hemmed bottom. Style 1670000430 will be imported in boys' sizes 4 to 7. The second sample, style 1403000422, is a boy's finely knit 95 percent polyester 5 percent rayon fleeced jacket. The garment has a full front opening secured with a heavy duty plastic zipper, applique pockets on each side above the waist, and a hemmed bottom. Style 1403000422 will be imported in boys' sizes 2 to 4. The applicable subheading for the shirt will be, 6205.20.2075 Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts of cotton, other, other, other, other, boys' other. The rate of duty will be 20.5 percent ad valorem. The applicable subheading for the jacket will be, 6101.30.2020 Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' overcoats, ...windbreakers and similar articles, knitted or crocheted, other than those of heading 6103, of man-made fibers, other, other, boys'. The rate of duty will be 29.3 percent ad valorem. As requested, your samples will be returned. The shirt falls within textile category designation 340. The jacket falls within textile category designation 634. Based upon international textile trade agreements, products of Sri Lanka and Malaysia 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