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

N164189 May 16, 2011 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6105.10.0030; 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 letter dated April 27, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4723 is a toddler boy’s shirt and overall set. The shirt is constructed from finely knit fabric that is 60% cotton, 40% polyester. The shirt features hemmed short sleeves, a rib knit collar, a three button placket opening that fastens left over right and a hemmed bottom. The overalls are constructed from woven check fabric that is 60% cotton, 40% polyester and has two or more colors in the warp and/or filling. The overalls feature a bib front with appliqué and embroidery work, self-fabric shoulder straps that attach to a high rise back and button onto the bib front, a ten metal snap crotch opening and hemmed cuffs. Style 4723 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, thus preventing classification of this style as a set. The applicable subheading for Style 4723 (shirt) will be 6105.10.0030, (HTSUS), which provides for men’s or boys’ shirts, knitted or crocheted: of cotton, boys’, other. The rate of duty will be 19.7 percent ad valorem. The applicable subheading for Style 4723 (overalls) will be 6203.42.2050, (HTSUS), which provides for men’s or boys’ 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