The tariff classification of toddler boy’s garments from the Philippines.

N123323 September 17, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6205.20.2061; 6203.42.2050 Mr. Jeffrey Stone Renzo Company P.O. Box 39 Franklin Park, IL 60131 RE: The tariff classification of toddler boy’s garments from the Philippines. Dear Mr. Stone: In your undated letter, received by this office on September 15, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4523 is a toddler boy’s shirt and shortall set. The shirt is constructed from woven fabric that is 60% cotton, 40% polyester. The shirt features short sleeves, a collar, a left over right five button full frontal opening and a hemmed bottom. The shortall is constructed from woven fabric that is 60% cotton, 40% polyester. The shortall features a bib with two shoulder straps that button onto the front, an embroidered bib pocket, two side button closures, two back pockets and hemmed bottoms. Style 4523 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of this style as a set. The applicable subheading for Style 4523 (shirt) will be 6205.20.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: with two or more colors in the warp and/or filling: other: boys’: other. The rate of duty will be 19.7 percent ad valorem. The applicable subheading for Style 4523 (shortalls) will be 6203.42.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other: bib and brace overalls, other: boys’, sizes 2-7: other. The rate of duty will be 10.3 percent ad valorem. 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/. 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division