The tariff classification of toddler boys’ wearing apparel from China

NY K88113 July 30, 2004 CLA-2-61;62:RR:NC:TA:358 K88113 CATEGORY: Classification TARIFF NO.: 6110.20.2065; 6203.42.4035; 6205.20.2075 Joanne Muro Global International Inc. 155-06 S. Conduit Avenue Jamaica, NY 11434 RE: The tariff classification of toddler boys’ wearing apparel from China Dear Ms. Muro: In your letter dated July 22, 2004, written on behalf of Wee Play Kids, you requested a classification ruling. Submitted style 1008, which you describe as a playsuit, is comprised of three garments, packaged together on a hanger. One of these garments, manufactured from cotton denim, is a pair of trousers, characterized by a partially elasticized, belt-looped waistband which buttons together above a zippered, fly-front opening, and by various pockets. Another of the garments, manufactured from cotton twill, is a waist-length garment, characterized by a full-front, snapped opening, snapped cuffs of long sleeves, a shirt-type collar, various pockets, various embroidery, and epaulets. The third garment, manufactured from cotton jersey, resembles a short-sleeved t-shirt, however, a button is located on each of the shoulders and at each side of the lower front. The latter of these buttons attach to the trousers through buttonholes at the front of its waistband, and the former of these buttons attach to the long-sleeved garment through a buttonhole beneath each of the epaulets. The sample style is being retained by this office for reference purposes. The applicable subheading for the short-sleeved garment 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’; for the long-sleeved garment of this style will be 6205.20.2075, HTS, which provides for …boys’ shirts, of cotton, other, other, other, other, boys’, other; and for the trousers of this style will be 6203.42.4035, HTS, which provides for …boys’…trousers…of cotton, other, trousers…, boys’, blue denim, other . The duty rates will be 16.5, 19.7, and 16.6 percent ad valorem, respectively. The short-sleeved garment falls within textile category designation 338, the long-sleeved garment within 340, and the trousers within 347. Based upon international textile trade agreements products of China may be 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