The Tariff Classification of Toddler Boys’ 100% Cotton Two-piece Playsuit from Turkey

PD G83902 November 15, 2000 APP-6-2-61-TO:TT MEF G28 CATEGORY: Classification TARIFF NO.: 6110.20.2065; 6203.42.4045 Ms. Ronnie Fredson Import Manager S. J. Stile Associates Ltd. 181 South Franklin Avenue Valley Stream, New York 11581 RE: The Tariff Classification of Toddler Boys’ 100% Cotton Two-piece Playsuit from Turkey Dear Ms. Fredson: In your letter dated November 2, 2000, you requested a tariff classification ruling on behalf of your client, Kidco Enterprises, Inc. The sample submitted, Style 73921, is a Toddler Boys’ non-conforming 100% Cotton Two-piece Playsuit which features a knit pullover top and a woven long legged pant. The long-sleeved knit pullover top features rib knit at the crew neckline and cuffs, a straight hemmed bottom, and a large embroidered applique centered on the front of the garment. Two buttons have been sewn onto both the front and back of the knit shirt. The long legged woven pant has side pockets and a full elastic waist into which four buttonholes have been placed. You state the 100% Cotton Two-piece Playsuit will be imported in Toddler Boys’ sizes 2T, 3T, and 4T. The sample will be returned to you as requested. The applicable subheading for the Toddler Boys’ 100% Cotton Knit Pullover Top will be 6110.20.2065, Harmonized Tariff Schedule of the United States (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%. The applicable subheading for the Toddler Boys’ 100% Cotton Woven Pant will be 6203.42.4045, 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): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Trousers and breeches: Boys’: Other: Other. The rate of duty will be 17%. The Toddler Boys’ 100% Cotton Knit Pullover Top falls within Textile Category Designation 338. The Toddler Boys’ 100% Cotton Woven Pant falls within Textile Category Designation 347. Based upon international textile trade agreements, products of Turkey are subject to 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 and 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. 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 this ruling, please contact Field National Import Specialist Mary Fischbach at (410) 962-4472 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, David J. Austin Acting Port Director Port of Baltimore