The tariff classification of boys’ "Two in One" wearing apparel from Pakistan

NY M81935 April 10, 2006 CLA-2-61:RR:NC:TA:358 M81935 CATEGORY: Classification TARIFF NO.: 6109.10.0027; 6105.10.0030 Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of boys’ “Two in One” wearing apparel from Pakistan Dear Ms. Monahan: In your letter dated April 3, 2006 you requested a classification ruling. Submitted style B3K3157/W3K3157 is comprised of two separate garments, each of which is manufactured from finely knitted fabric of 100% cotton, that you state will be marketed together on a single hanger. One of these garments is a long-sleeved pullover, the round neck and cuffs of which are rib-knitted. The other garment is a short-sleeved pullover, characterized by a collar, a partial-front, buttoned opening, and side slits. As you have requested, the submitted style is being returned. The applicable subheading for the long-sleeved garment will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts…and similar garments, knitted…, of cotton, …boys’, other; and for the short-sleeved garment will be 6105.10.0030, HTSUS, which provides for …men’s boys’ shirts, knitted…, of cotton, boys’, other. The duty rates will be 16.5 and 19.7 percent ad valorem, respectively. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Both garments fall within textile category designation 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