The Tariff Classification of a Boys’ 100% Cotton Knit Crew Neck Pullover Top and 100% Cotton Woven Twill Pant from China

PD G84925 December 22, 2000 APP-6-2-61-TO:TT MEF G28 CATEGORY: Classification TARIFF NO.: 6110.20.2065; 6203.42.4045 Mr. Bill Julich Delmar International 147-55 175th Street Jamaica, New York 11434 RE: The Tariff Classification of a Boys’ 100% Cotton Knit Crew Neck Pullover Top and 100% Cotton Woven Twill Pant from China Dear Mr. Julich: In your letter dated November 30, 2000, you requested a tariff classification ruling on behalf of Weltex Ltd. The sample submitted, Style JCP-001, is a Boys’ Two-piece Set consisting of a Knit Pullover Jersey Top and a Woven Twill Pant. Both garments are constructed from 100% Cotton fabric. The Knit Pullover Jersey Top features a crew neck and long sleeves. A three-inch opening at the front neckline has a single button closure. Four buttonholes have been sewn above the hemmed bottom. The long-legged woven twill pant features an elastic waistband in the back of the pant; four concealed buttons sewn into the waistband; belt loops; and a fly. The pant has two side pockets; one patch pocket on the upper thigh of each leg; and a mock pocket on the back of the pant. The patch and mock pockets have Velcro closures. You state the Two-piece Set will be imported in Boys’ sizes 4-7. The samples will be forwarded to NIS Bruce Kirschner. The applicable subheading for the Boys’ Knit Crew Neck 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 for 2000 is 18.2%. The rate of duty for 2001 will be 17.8%. The applicable subheading for the Boys’ Woven Twill 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 for 2000 is 17%. The rate of duty for 2001 will be 16.9%. The 100% Cotton Knit Crewneck Top falls within Textile Category Designation 338. The 100% Cotton Woven Twill Pant falls within Textile Category Designation 347. Based upon international textile trade agreements, products of China 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, Charles P. Bartoldus Port Director Port of Baltimore