The tariff classification of Boys’ 100% Knit Polyester Mesh Wearing Apparel From the Philippines

PD G81744 October 11, 2000 APP-6-2-61-TO:TT MEF G28 CATEGORY: Classification TARIFF NO.: 6103.43.1570; 6109.90.1049; 6110.30.3050 Ms. Ruth Hayd Customs Specialist Kohl’s Corporate Offices N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of Boys’ 100% Knit Polyester Mesh Wearing Apparel From the Philippines Dear Ms. Hayd: In your letter dated September 27, 2000, you requested a tariff classification ruling on Boys’ Knit Polyester Mesh Wearing Apparel. Three articles were submitted: Short Pant, Style AG3261; Tank Top, Style AG3105; and Pullover Top, Style AG3112. All three samples will be returned to you as requested. Submitted sample, Style Number AG3261, is a Boys’ Polyester Knit Short Pant. The pant features a mesh outer layer with dazzle lining; full elastic waistband; hemmed bottom; and a side panel pieced with contrasting color and piping. You state the short pant will be imported in boys’ size range S-XL. Submitted sample, Style Number AG3105, is a Boys’ Reversible Knit Polyester Mesh Tank Top. The shoulder straps on the sleeveless tank top are two and one-half inches wide. The bottom is hemmed. You state the tank top will be imported in boys’ size range S-XL. Submitted sample, Style Number AG3112, is a Boys’ Sleeveless Knit Polyester V-neck Pullover Top with hemmed bottom. Contrast mesh is pieced into the shoulder seam. You state the V-neck Pullover Top will be imported in Boys’ size range S-XL. The applicable subheading for the Boys’ Polyester Knit Short Pant is 6103.43.1570, 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 (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Trousers, breeches and shorts: Other: Shorts: Boys’: Other. The rate of duty will be 28.9%. The applicable subheading for the Boys’ Polyester Knit Tank Top is 6109.90.1049, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Men’s or boys’: Other. The rate of duty is 32.8%. The applicable subheading for the Boys’ Polyester Knit Pullover Top is 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’. The rate of duty will be 32.9%. The Boys’ Knit Polyester Tank Top and Pullover Top fall within textile category designation 638. The Boys Knit Polyester Short Pant falls within textile category 647. Based upon international textile trade agreements, products of the Philippines 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. 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, David J. Austin Acting Port Director Port of Baltimore