The tariff classification of boys’ wearing apparel from China

NY L84267 April 19, 2005 CLA-2-61:RR:NC:TA:358 L84267 CATEGORY: Classification TARIFF NO.: 6103.42.1040; 6110.20.2065 Sandy Chan NIKITA INC 555 8th Avenue #402 New York, NY 10018 RE: The tariff classification of boys’ wearing apparel from China Dear Ms. Chan: In your letter dated April 14, 2005 you requested a classification ruling. Submitted style 29055 is comprised of two pieces, each of which is manufactured from fleece fabric of either 80% cotton/20% polyester or of 55% cotton/45% polyester. One of these pieces is a pair of trousers, fully elasticized around the waistband, and vertically zippered at each of the ankles. The other of the pieces is a round-necked pullover, rib-knitted around the waistband and the cuffs of the long sleeves. The applicable subheading for the trousers of this style will be 6103.42.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…trousers…knitted……of cotton…trousers…boys’, other; and for the pullover of this style will be 6110.20.2065, HTS, which provides for …pullovers, sweatshirts…and similar articles, knitted…, of cotton, other, other, other, …boys’. The duty rates will be 16.1 and 16.5 percent ad valorem, respectively. The trousers fall within textile category designation 347 and the pullover within 338. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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