The tariff classification of a boy’s pullover and short set from Indonesia

N274721 May 9, 2016 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6103.43.1570; 6110.30.3053 Ms. Deborah Bell Bealls Imports Inc. 1806 38th Avenue East Bradenton, Florida 34208 RE: The tariff classification of a boy’s pullover and short set from Indonesia Dear Ms. Bell: In your letter dated March 25, 2016, you requested a tariff classification ruling. A sample accompanied your letter. The sample will be returned to you, as requested. The submitted sample, Style # TB9602, is a toddler boy’s pullover and short set (size 3T). The coordinating pullover and shorts are both constructed from 100 percent polyester, printed, pointelle knit fabric. The outer surface of the pullover garment measures more than 9 stitches per two centimeters in the direction the fabric is formed. The short sleeve pullover features a crew neckline, a sweat patch secured to the upper back panel with overlock stitching, a small logo on the left chest and overlock stitching on all seams as well as on the hemmed sleeves and bottom. The shorts feature an enclosed elasticized waistband, side seam pockets and overlock stitching on all seams and the hemmed bottoms. The garments are imported in sizes 2T, 3T and 4T and sold, together as a set, on a hanger. Style # TB9602 consists of two or more garments. Note 14 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified. Therefore, this style cannot be considered a set for tariff purposes. The applicable subheading for Style # TB9602 (Pullover) will be 6110.30.3053, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other.” The rate of duty will be 32 percent ad valorem. The applicable subheading for Style # TB9602 (Shorts) will be 6103.43.1570, 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), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Shorts: Boys’: Other.” The rate of duty will be 28.2 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 the World Wide Web at http://hts.usitc.gov/current. 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division