The tariff classification of boys’ wearing apparel from Bangladesh and China

NY J83502 April 28, 2003 CLA-2-61;62:RR:NC:TA:358 J83502 CATEGORY: Classification TARIFF NO.: 6110.20.2065; 6203.42.2050 Rico Law BEPC LIMITED 15761 Tapia Street Irwindale, CA 91706 RE: The tariff classification of boys’ wearing apparel from Bangladesh and China Dear Mr. Law: In your letter dated April 23, 2003 you requested a classification ruling. Submitted style 14239G3/17239G3 is comprised of two garments. One of these garments, manufactured from jersey fabric of 100% cotton, is a round-necked, short-sleeved pullover, onto each of the shoulders of which a textile loop is sewn. The other of these garments, manufactured from denim of 100% cotton, is a one-piece, sleeveless garment, characterized by adjustable suspenders which extend from the high back through the textile loops of the pullover to the fastener at each upper corner of the bib front, by snap fasteners which extend from the inner side of each of the short legs through the crotch area, and by various pockets. As you have requested, the sample style is being returned. Although your inquiry states that this is a style designed for girls’ wear, the printed and the embroidered motifs suggest otherwise; therefore, this style will be considered to have been designed for boys’ wear, and classified accordingly. The applicable subheading for the pullover of this style will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for …pullovers…and similar articles, knitted…, of cotton, other, other, other, …boys’; and for the denim garment of this style will be 6203.42.2050, which provides for …. …boys’trousers, bib and brace overalls, …and shorts ( other than swimwear), …of cotton, other, bib and brace overalls, other, boys’, sizes 2-7, other. The duty rates will be 16.9 and 10.4 per cent ad valorem, respectively. The pullover falls within textile category designation 338 and the denim garment within 237. Based upon international textile trade agreements products of Bangladesh or 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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