The tariff classification of unisex wearing apparel for toddlers from China

NY J82079 March 24, 2003 CLA-2-61;65:RR:NC:TA:358 J82079 CATEGORY: Classification TARIFF NO.: 6102.30.2020; 6104.63.2028; 6505.90.6090 Juan Cruz Cappelli Straworld, Inc. 5450 N.W. 82nd Avenue Miami, FL 33166 RE: The tariff classification of unisex wearing apparel for toddlers from China Dear Mr. Cruz: In your letter, which was received by U.S. Customs on March 17, 2003, you requested a classification ruling. Both submitted styles, #1 and #2, are manufactured from fleece fabric of 100% polyester. #2 is comprised of a loose-fitting pair of trousers, fully elasticized around the waistband, and of a loose-fitting garment for the upper body, characterized by a full-front, snapped opening, by long sleeves, by a hood through which a drawstring is threaded, and by an open pocket at the lower portion of each of the fronts. #1 is comprised of a loose-fitting pair of trousers, fully elasticized around the waistband, of a hat, and of a loose-fitting garment for the upper body, characterized by a full-front opening, which fastens together by means of toggles, by long sleeves, by a collar, and by an open pocket at the lower portion of each of the fronts. The applicable subheading for the trousers of each style will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…trousers…knitted…, of synthetic fibers, other, other, trousers…, girls’, other, other; and for the upper body garment of each style will be 6102.30.2020, which provides for …girls’…anoraks…windbreakers and similar articles, knitted…, other than those of heading 6104. The duty rate for both of these garments will be 28.4 per cent ad valorem. The applicable subheading for the hat of style #1 will be 6505.90.9060, which provides for hats and other headgear, knitted…other, of man-made fibers, not in part of braid, other, other, other. The duty rate is 22 cents per kilogram + 7.7 per cent ad valorem. The trousers fall within textile category designation 648, the upper-body garments within 635, and the hat within 659. Based upon international textile trade agreements products of 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 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division