The tariff classification of toddler boys’ garments from the Philippines.

N216787 May 18, 2012 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 boys’ garments from the Philippines. Dear Mr. Stone: In your letter dated May 1, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4613 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 long sleeves with hemmed cuffs, a round neckline with two button back placket opening and rib knit capping at the neckline. The overalls are constructed from poplin fabric that is 60% cotton, 40% polyester. The overalls feature a bib front with appliqué and embroidery work depicting a racing car, self-fabric shoulder straps that attach to the high rise back and button onto the bib front, two button partial openings at the waist sides, an eight metal snap crotch in-seam opening, rear patch pockets and hemmed cuffs. The style will be imported in sizes 2-4T. Style 4613 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 4613 (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 4613 (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, Thomas J. Russo Director National Commodity Specialist Division