The tariff classification of babies’, boys’ and girls’ shorts and shirts from Macau

PD F83691 March 17, 2000 CLA-2-61: G03 F83691 CATEGORY: Classification TARIFF NO.: 6103.42.1070; 6104.62.2060; 6110.20.2065; 6110.20.2075; 6111.20.6020 Ron M. del Mundo Gymboree 700 Airport Blvd., Suite 200 Burlingame, CA 94010-1912 RE: The tariff classification of babies’, boys’ and girls’ shorts and shirts from Macau Dear Mr. del Mundo: In your letter dated March 1, 2000 you requested a tariff classification ruling. The first submitted sample, style1605-00435, consists of a short sleeve pullover upper body garment and a pair of short leg pull-on pants both made from a fine rib knit fabric that you state is 100% cotton. The shirt has a crew neck, hemmed sleeves and a hemmed bottom. The center front has embroidery. The shorts have a fully enclosed elasticized waistband, a simulated fly, and hemmed legs. You have indicated that this style will be imported in boys’ sizes 0-3 months, 3-6 months, 6-12 months, 12-18 months, 24 months and 3T. The second submitted sample, style 1603-00216, is essentially the same, except that the sleeves and bottom of the shirt are finished with a lettuce edge and the neckline is bound with a narrow band of capping. There is embroidery on the top of each sleeve. These shorts do not have a simulated fly. You have indicated that this style will be imported in the same sizes as above, but for girls. The applicable subheading for both styles in the 0-3 months, 3-6 months, 6-12 months, 12-18 months and providing that, in accordance with Chapter 61 Note 6 (a) the 24 month size is designed for young children of a body height not exceeding 86 centimeters will be 6111.20.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Sets. The rate of duty will be 8.3 percent ad valorem. The applicable subheadings for both styles in the 24 month size (if it is designed for young children of a body height exceeding 86 centimeters) and in the 3T size will be as follows: The pullover shirt in Style 1605-00435 will be 6110.20.2065, HTS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’. The rate of duty will be 18.2 percent ad valorem. The pullover shirt in Style 1603-00216 will be 6110.20.2075, HTS, which provides as above, but for Women’s or girls’. The rate of duty will be 18.2 percent ad valorem. The shorts in Style 1605-00435 will be 6103.42.1070, HTS, which provides for Men’s or boys’… Trousers, bib and brace overalls, breeches and shorts: Of cotton: Shorts: Boys’: Other. The rate of duty will be 16.5 percent ad valorem. The shorts in Style 1603-00216 will be 6104.62.2060, HTS, which provides for Women’s or girls’…Trousers, bib and brace overalls, breeches and shorts: Of cotton: Shorts: Girls’: Other. The rate of duty will be 15.6 percent ad valorem. The babies’ sets fall within textile category designation 239, the boys’ shirt within category 338, the girls’ shirt within category 339, the boys’ shorts within category 347 and the girls’ shorts within category 348. Based upon international textile trade agreements, products of Macau in categories 338, 339, 347 and 348 are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should also be verified at the time of shipment. In accordance with your request, your samples will be returned to you under separate cover. 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