The tariff classification of a shirt and tie for boys’ wear from El Salvador and China

NY J88014 August 18, 2003 CLA-2-62:RR:NC:TA:358 J88014 CATEGORY: Classification TARIFF NO.: 6205.20.2075 Bruce D. Roberts MIF 1801 NW 82 Ave. Miami, FL 33126-1013 RE: The tariff classification of a shirt and tie for boys’ wear from El Salvador and China Dear Mr. Roberts: In your letter dated August 13, 2003, written on behalf of Fishman & Tobin, you requested a classification ruling. Submitted style 58274 is comprised of a short-sleeved, button-down shirt, which is manufactured in El Salvador from woven fabric of 60% polyester/40% cotton, and of a tie, manufactured in China from woven fabric of 100% polyester, which is clipped onto the shirt in El Salvador for retail packaging in a polybag. It is the shirt which imparts the essential character of the packaged set. The applicable subheading for the set of the shirt and tie will be 6205.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’ shirts, of cotton, other, other, other, other, boys’, other. The duty rate will be 19.8 per cent ad valorem. The shirt of the set falls within textile category designation 340 and the tie of the set within 659. Based upon international textile trade agreements both the shirt and the tie, products of El Salvador and of China, respectively, are subject to quota and the requirement of a visa from their respective countries of origin. 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