The tariff classification of toddlers’ playsuits for boys from China

NY J86785 July 25, 2003 CLA-2-62:RR:NC:TA:358 J86785 CATEGORY: Classification TARIFF NO.: 6203.42.4055; 6203.43.4035; 6203.49.8060; 6205.20.2070 John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of toddlers’ playsuits for boys from China Dear Mr. Schoenig: In your letter dated July 16, 2003, written on behalf of Kids International, Inc., you requested a classification ruling. Submitted style 789 is comprised of two pieces, each of which is manufactured from woven fabric of 100% cotton. One of the garments is a pair of shorts, characterized by a non-elasticized waistband which buttons together above a zippered, fly-front opening and onto which four buttonholes are equidistantly sewn into mock belt loops. The other garment, designed for the upper body, is characterized by a full-front, buttoned opening, by short sleeves, by a pointed collar, and equidistantly sewn around the lower portion of the garment by four buttons which attach to the buttonholes in the waistband of the shorts. As you have requested, the sample style is being returned. The applicable subheading for the shirt of this style will be 6205.20.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’ shirts, of cotton, other, other, other, other, boys’, imported as parts of playsuits; and for the shorts of this style will be 6203.42.4055, which provides for …boys’…shorts (other than swimwear), of cotton, other, shorts, boys’, imported as parts of playsuits. The duty rates will be 19.8 and 16.7 per cent ad valorem, respectively. If the shorts of this style will be manufactured from woven fabric of 55% ramie/45% cotton, then the applicable tariff subheading for them would be 6203.49.8060, which provides for …boys’…shorts (other than swimwear), of other textile materials, other, shorts; and if they will be manufactured from woven fabric of 65% polyester/35% cotton, then the applicable subheading would be 6203.43.4035, which provides for …boys’ shorts (other than swimwear), of synthetic fibers, other, other, other, other, other, shorts, boys’, imported as parts of playsuits. The duty rates would be 2.8 and 28.1 per cent ad valorem, respectively. The shirt falls within textile category designation 237, the shorts blended from ramie within 847, and the remaining shorts within 237. 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 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