The tariff classification of wearing apparel for toddlers from China

NY I85326 August 16, 2002 CLA-2-61;62:RR:NC:TA:358 I85326 CATEGORY: Classification TARIFF NO.: 6110.20.2065; 6203.42.2050 Kara Fingard MOKSHA Worldwide Inc. 361 Park Avenue Glencoe, IL 60022 RE: The tariff classification of wearing apparel for toddlers from China Dear Ms Fingard: In your letter dated August 12, 2002 you requested a classification ruling. Submitted style 4501 is comprised of two presumably boys’ wear garments. One of these garments, manufactured from finely knitted fabric of 100% cotton, is a short-sleeved, round-necked, pullover onto each of the shoulder seams of which a textile loop is overlaid. The other of these garments is sleeveless, manufactured from denim fabric of 100% cotton. Its characteristics include short legs, which snap together along each inner side; a high back, which extends into the adjustable suspenders, which are drawn through the shoulder loops of the knitted pullover before attaching to the hardware at each upper corner of the bib front; and a buttoned opening at and below each side of the waist. Various pockets, embroidery, and belt loops on the front of the waistband decorate the garment. The applicable subheading for style 4501 will be 6110.20.2065 for the upper-body garment, Harmonized Tariff Schedule of the United States (HTS), which provides for …pullovers…, and similar articles, knitted…, of cotton, other, other, other, …boys’; and will be 6203.42.2050 for the denim garment, which provides for …boys’…trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, boys’, sizes 2-7, other. The duty rates will be 17.3 and 10.4 per cent ad valorem, respectively. The pullover falls within textile category designation 338 and the overall within 237. Based upon international textile trade agreements products of may be 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