The tariff classification of a boys' shirt from Korea

PD D80075 July 14, 1998 CLA-2-61:SF:G03 D80075 CATEGORY: Classification TARIFF NO.: 6105.20.2030 Judy Piccirillo Toys "R" Us Traffic Department 461 From Road Paramus, NJ 07628 RE: The tariff classification of a boys' shirt from Korea Dear Ms. Piccirillo: In your letter dated July 7, 1998 you requested a tariff classification ruling. The submitted sample is a short sleeve shirt with a full front left over right opening secured by 4 metal buttons. This shirt is made from 2 layers of a fine mesh knit fabric which you state is 100% polyester. The shirt has a baseball neckline, hemmed sleeves and bottom and contrasting fabric trim around the sleeves, neckline, and placket. You have indicated that this shirt will be imported as style 21-12207T9 for toddler sizes 2T-4T; as style 40-12207B9 in sizes 4 to 7X; as style 41-12207A9 in sizes 8 to 16. The applicable subheading for this 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