The tariff classification of a boy's short set from the Philippines.

NY C89750 July 10, 1998 CLA-2-61:RR:NC:3:TA:358 C89750 CATEGORY: Classification TARIFF NO.: 6105.20.2030; 6203.43.4040 Mr. Ralph M. Navedo Inter-Maritime Forwarding 156 William Street New York, NY 10038-2689 RE: The tariff classification of a boy's short set from the Philippines. Dear Mr. Navedo: In your letter dated June 2, 1998, on behalf of Isaac Morris Ltd., you requested a classification ruling. Your submitted sample, style 503 is a toddler boy's shirt and shorts set. The shorts and shirt are classifiable separately. The top is a boy's pique knit 65% polyester and 35% cotton shirt. The garment features short sleeves, a rib knit collar, a partial frontal opening with a zipper closure, a golf applique sewn on to the chest and a hemmed bottom. The bottoms are a pair of boy's 65% polyester and 35% cotton woven shorts. The garment features an elasticized waistband with an adjustable drawstring closure, a mesh liner, side slash pockets and hemmed bottoms. The applicable subheading for the 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. those of The duty rate will be 33.6 percent ad valorem. The applicable subheading for the shorts, will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' suits, ensembles, suit- type jackets, blazers, trousers, bib and brace overalls, breeches and shorts: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, shorts: boys': other. The duty rate will be 29 percent ad valorem. The shirt falls within textile category designation 638. The shorts fall within textile category designation 647. Based upon international textile trade agreements products of the Philippines are subject to visa requirements and quota restraints. 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. 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