The tariff classification of wearing apparel for boys from Vietnam

NY K86257 May 26, 2004 CLA-2-61;62:RR:NC:TA:358 K86257 CATEGORY: Classification TARIFF NO.: 6105.20.2030; 6110.90.9024; 6203.43.4020 Nora McGrenehan Good Lad Apparel 431 East Tioga Street Philadelphia, PA 19134 RE: The tariff classification of wearing apparel for boys from Vietnam Dear Ms. McGrenehan: In your letter, which was received by U.S. Customs on May 20, 2004, you requested a classification ruling. Submitted style 4573S9 is comprised of three garments. One of the garments is a pair of pleated, twill trousers of 65% polyester/35% cotton, that button together above a zippered, fly-front opening, and which are elasticized across the back of the belt-looped waistband, where suspenders, that button to the inside of the front, are sewn. Another of the garments is a pullover of finely knitted fabric of 65% polyester/35% cotton, characterized by short sleeves, a collar, a partial-front, buttoned opening, and sewn onto each of the shoulder seams by a loop for drawing the suspenders. The third of these garments is a sleeveless, v-necked pullover, manufactured from knitted fabric of 55% ramie/45% cotton which measures less than nine stitches per two centimeters. The applicable subheading for the trousers of this style will be 6203.43.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…trousers…of synthetic fibers, other, other, other, other, trousers…, boys’, other; for the buttoned pullover of this style will be 6105.20.2030, HTS, which provides for …boys’ shirts, knitted…, of man-made fibers, other, boys’, other; and for the v-necked pullover of this style will be 6110.90.9024, HTS, which provides for sweaters, pullovers…and similar articles, knitted…, of other textile materials, other, sweaters for…boys, other, other, other. The duty rates will be 27.9, 32, and 6 percent ad valorem, respectively. The trousers, shirt, and sweater of style 4573S9, which does not qualify as parts of playsuits, fall within textile category designations 647, 638, and 845, respectively. Based upon international textile trade agreements the trousers and the shirt as products of Vietnam are subject to quota and to the requirement of a visa, but the sweater is not. 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