The tariff classification of a boy’s pant from Cambodia and a boy’s shirt from Philippines

NY J81624 March 4, 2003 CLA-2-62:RR:NC:WA:355 J81624 CATEGORY: Classification TARIFF NO.: 6203.42.4025; 6205.20.2060 Ms. Elizabeth Hodur CK Kids, a division of Warnaco 149 Madison Avenue New York, NY 10016 RE: The tariff classification of a boy’s pant from Cambodia and a boy’s shirt from Philippines Dear Ms. Hodur: In your letter dated February 27, 2003, you requested a classification ruling. Two samples of boy’s clothing were submitted and will be returned as you have requested. Style MB68K1096 is a pair of boy’s pants, made of 100 percent woven cotton corduroy fabric. The garment features two front pockets, two back patch pockets, a zippered front fly with a buttoned waistband and seven belt loops. These pants will be made in Cambodia. Style MB68O3247 is a boy’s shirt, made of 100 percent woven cotton fabric. The fabric is woven of yarns of different colors. The shirt, sized a boys’ medium, “M”, features a pointed collar, a full front opening with six buttons for closure, two chest pockets, the left one bearing the CK logo, a dropped back hemmed bottom with side vents, and long sleeves with buttoned cuffs. The applicable subheading for style MB68K1096 will be 6203.42.4025, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, other trousers and breeches, boys’, corduroy. The duty rate will be 16.7 percent ad valorem. The applicable subheading for style MB68O3247 will be 6205.20.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling, other, boys’ other. The duty rate will be 19.8 percent ad valorem. Style MB68K1096 falls within textile category designation 347. Based upon international textile trade agreements products of Cambodia are subject to quota and the requirement of a visa. Style MB68O3247 falls within textile category designation 340. 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 Camille R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division