The tariff classification of a boys' shirt from Korea

PD C86325 April 16, 1998 CLA-2-61:SF G03 C86325 CATEGORY: Classification TARIFF NO.: 6105.20.2030 Ralph Navedo Inter-Maritime Forwarding Company, Inc. 156 William Street New York, NY 10038-2689 RE: The tariff classification of a boys' shirt from Korea Dear Mr. Navedo: In a letter dated April 2, 1998 Mr. Robin Huff requested a tariff classification ruling on behalf of Breaking Waves, Inc. Style 62031 is a pullover shirt made from a fine knit fabric which Mr. Huff indicated is 100% nylon. This shirt has short sleeves, a partial left over right opening secured by 3 plastic buttons and a rib knit collar. There is decorative embroidery on the left sleeve and a large decal running the length of the right front panel. The seams which serve to join the raglan sleeves to the body are reinforced with contrast color pipping. The shirt bottom and the sleeves are hemmed. Mr. Huff's letter indicates that this style will be imported for both males and females and in a number of sizes. However, as was explained to you in a telephone conversation, this ruling applies only to the actual submitted sample. The applicable subheading for the boys' pullover shirt will be 6105.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' shirts, knitted or crocheted: Of man-made fibers: Other: Boys': Other. The rate of duty will be 33.6 percent ad valorem. This shirt falls within textile category designation 638. Based upon international textile trade agreements, products of Korea 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, Alice M. Rigdon Port Director San Francisco