The tariff classification of boys’ wear for toddlers from India

NY H89955 March 28, 2002 CLA-2-61; 62:RR:NC:TA:358 H89955 CATEGORY: Classification TARIFF NO.: 6105.20.2030; 6203.43.2050 Daniel Dayan Dayan Brothers, LLC. 621 Shrewsbury Avenue Shrewsbury, NJ 07702 RE: The tariff classification of boys’ wear for toddlers from India Dear Mr. Dayan: In your letter dated March 20, 2002 you requested a classification ruling. You have submitted samples of styles 62365 and 62366, but have requested a ruling only for the latter style, which is comprised of two garments. One of these garments is a pullover, manufactured form jersey fabric of 65%/35% polyester, characterized by short sleeves, by a shoulder loop at each side, by a shirt-type collar, and by a partial-front, buttoned opening. The other one of these garments is a pair of bib shortalls, manufactured from twill fabric of 65% polyester/35% cotton, characterized by a bib-front, by buttoned openings at the upper portion of each side of the waist, by various pockets, and by adjustable suspenders, which extend from upper back of the garment through the shoulder loops of the shirt, in order to fasten to the hardware at each corner of the bib-front. Both of the submitted styles will be returned. The applicable subheading for the shirt will be 6105.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’ shirts, knitted…, of man-made fibers, other, boys’, other; and for the shortalls will be 6203.43.2050, which provides for …boys’…bib and brace overalls…, of synthetic fibers, other, bib and brace overalls, other, other, boys’, sizes 2-7, other. The duty rates will be 32.5 and 15.3 per cent ad valorem, respectively. The shirt falls within textile category designation 638 and the shortalls within 237. Based upon international textile trade agreements products of India 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