The tariff classification of boys’wearing apparel for toddlers from the Philippines

NY H89059 March 12, 2002 CLA-2-61:RR:NC:TA:358 H89059 CATEGORY: Classification TARIFF NO.: 6101.30.2020; 6103.43.1540; 6110.30.3050 Evelyn P. Milling Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of boys’wearing apparel for toddlers from the Philippines Dear Ms. Milling: In your letter dated March 6, 2002 you requested a classification ruling. Submitted style 4574 consists of three separate garments. One of these garments is a long-sleeved, jersey pullover, styled with a very loose-fitting, rib-knitted, stand-up collar. Another of these garments is a pair of loose-fitting , fleece pants, fully elasticized around the waist, overlaid with woven fabric at the knees, pocketed at each side of the front. The fabrics of both of these garments are manufactured of 65% polyester/35% cotton. The third garment comprising this style is an unlined, long-sleeved, fleece jacket of 100% polyester, characterized by a full-front, snapped opening, by a shirt-type collar, backed by woven fabric, by woven fabric overlaid around the lower edge of the garment, and at the chest area of each of the fronts by a flapped pocket, secured by means of a fastener similar to the VELCRO brand. The applicable subheading for the pants will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…trousers…, of synthetic fibers, trousers…, other, trousers…, boys’, other; for the pullover will be 6110.30.3050, which provides for …pullovers…and similar articles, knitted…, of man-made fibers, other, other, other, other, other, …boys’; and for the jacket will be 6101.30.2020, which provides for …boys’…anoraks…, windbreakers and similar articles, knitted…, other than those of heading 6103, of man-made fibers, other, other, boys’. The duty rates will be 28.6 per cent ad valorem for the pants and for the jacket, and will be 32.4 per cent ad valorem for the pullover. The pullover falls within textile category designation 638, the pants within 647, and the jacket within 634. 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. If you have any questions regarding the ruling, contact National Import Specialist Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division