The tariff classification of toddlers’ wearing apparel from Bangladesh and China

NY H80840 May 11, 2001 CLA-2-61; 62:RR:NC:TA:358 H80840 CATEGORY: Classification TARIFF NO.: 6109.10.0014; 6203.43.4040; 6204.62.4065; 6205.20.2075; 6211.62.4065 Evelyn P. Milling Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of toddlers’ wearing apparel from Bangladesh and China Dear Ms. Milling: In your letter dated May 2, 2001 you requested a classification ruling. Submitted style 4525 for boys’ wear is comprised of three garments. One of these garments is a printed t-shirt, manufactured from jersey fabric of 60% cotton/40% polyester, onto the lower back of which is sewn a button at each of the sides for the purpose of fastening into the corresponding button holes at the back of the waistband of the shorts. These shorts, styled with various pockets and a fly-front opening, are manufactured from woven fabric of 100% polyester. The third of these garments is a printed shirt, manufactured from woven fabric of 100% cotton, styled with short sleeves, a shirt-type collar, a chest pocket, and a full-front, buttoned opening. Submitted style 3515 for girls’ wear is comprised of two garments, each manufactured from woven fabric of 100% cotton. One of these garments is a pair of shorts, elasticized around the waistband and around the lower edges of the legs. The other garment is a coordinating pinafore, low-waisted and slit above the waistband at each of the sides, which fastens together by means of narrow ties at each of the shoulders. More than half of the fabric of this garment is gingham. The applicable subheadings for style 4525 will be 6109.10.0014 for the t-shirt, Harmonized Tariff Schedule of the United States (HTS), which provides for t-shirts…knitted…of cotton, other, other t-shirts, boys’; will be 6203.43.4040 for the shorts, which provides for…shorts (other than swimwear), of synthetic fibers, other, other, other, other, shorts, boys’, other; and for the shirt will be 6205.20.2075, which provides for…boys’ shirts, of cotton, other, other, other, other, boys’, other. The duty rates will be 17.8, 28.4, and 20.1 per cent ad valorem, respectively The applicable subheadings for style 3515 will be 6204.62.4065 for the shorts, which provides for ..girls’…shorts (other than swimwear), of cotton, other, other, other, shorts, girls’, other; and for the pinafore will be 6211.42.0054, which provides for other garments…girls’, of cotton, blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206, with two or more colors in the warp and/or the filling. The duty rates will be 16.9 and 8.2 per cent ad valorem, respectively. Style 4525 falls within textile category designations 338 for the t-shirt, 647 for the shorts, and 340 for the shirt; style 3515 falls within 348 for the shorts and 341 for the pinafore. Based upon international textile trade agreements products of Bangladesh and China 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. If you have any questions regarding the ruling, contact National Import Specialist Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division