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NY A86024




August 7, 1996

CLA-2-D:C:G27 A86024

CATEGORY: CLASSIFICATION

TARIFF NO.: 6209.20.5035, 6203.42.4060, 6205.20.2060

Maureen Choudhury
Silver Spoon
2507 Lakevale Drive
Vienna, VA 22181

RE: The tariff classification of a boys' cotton woven shorts set from China

Dear Ms. Choudhury:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 CFR 177) in response to your request dated June 21, 1996 and received in New York on July 19, 1996.

A sample was received of Style # 7, a boys' shorts set, which is composed of 100% cotton woven yarn-dyed fabric. The shirt has a straight, hemmed bottom, a chest pocket with a button-down flap and a full frontal opening secured with four buttons. Although the sample presented has long sleeves with buttoned cuffs, the tag on the sample states that the shirt will be short sleeved. The shorts feature split sides at the leg bottoms, an elasticized waist with a mock front fly, a rear patch pocket, and inset side seam pockets. Style # 7 will be manufactured in China, but purchased from Hong Kong and will be imported in infant sizes 6-24 months and toddler sizes 2T-4T.

The applicable subheading for the infants' size shorts set will be 6209.20.5035, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories, of cotton, other, other, sets. The duty rate will be 9.8 percent ad valorem.

The applicable subheading for the toddlers' size shorts will be 6203.42.4060, HTS, 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,

2.
PD A86024
other, shorts, boys', other. The duty rate will be 17.5 percent ad valorem. The applicable subheading for the toddlers' size shirt will be 6205.20.2060, HTS, which provides for men's or boys' shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling, other, boys', other. The duty rate will be 20.7 percent ad valorem.

The infants' shorts set falls within textile category designation 239, the toddlers' shorts fall within textile category designation 347, and the toddlers' shirt falls within textile category designation 340. As products of China these items are subject to visa requirements and quota restraints based upon international textile trade agreements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The samples are being returned to you.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling, with its control number, should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

David F. Greenleaf

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