The tariff classification of boys’ upper body garments from Bangladesh

NY L86650 August 10, 2005 CLA-2-61:RR:NC:TA:358 L86650 CATEGORY: Classification TARIFF NO.: 6110.30.3050; 6111.20.2000 Paula Girod E.R. Hawthorne & Co., Inc. 9370 Wallisville Road Houston, TX 77013 RE: The tariff classification of boys’ upper body garments from Bangladesh Dear Ms. Girod: In your letter dated August 1, 2005, written on behalf of Teams Solutions, you requested a classification ruling. Submitted style YBCB-004, sized for boys of 4-5 years, resembling a t-shirt, is manufactured from front and back panels of knitted mesh of 100% polyester that are finished at the lower sides by the jersey fabric of 100% cotton that form the short, raglan sleeves, and vice-versa. The remaining four styles, sized for infant boys, are short-sleeved and manufactured from jersey fabric of 100% cotton. Style YBCB-001 is raglan-sleeved, v-necked, and ornamented by a mesh overlay across the front. Style YBCB-002 is straight-sleeved, round-necked, and ornamented by textile overlays across the front as is style YB-89. Style YBCB-032 is raglan-sleeved and round-necked, embellished by printing across the front. The applicable subheading for the infants’ styles will be 6111.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…knitted…of cotton; t-shirts…and similar garments, except those imported as parts of sets; and for the style that is sized for larger boys will be 6110.30.3050, HTS, which provides for …pullovers…and similar articles, knitted…, of man-made fibers, other, other, other, other, other, …boys’. The duty rates will be 14.9 and 32 percent ad valorem, respectively. The infants’ styles fall within textile category designation 239 and the style for larger boys within 638. 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