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NY B80444



March 28, 1997

CLA-2-61:SF G03 B80444

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.10.0020, 6203.42.4040, 6205.20.2046

Frank Prackler
Harold I. Pepper Co., Inc.
9 Murray Street, Suite11 East
New York, NY 10007

RE: The tariff classification of a boys' knit shirt, woven shirt and pants from the Philippines

Dear Mr. Prackler:

In your letter dated December 16, 1996 you requested a tariff classification ruling on behalf of your client, Tawil Associates, Inc.

Style V1609 consists of three garments. The first garment is a fine knit shirt with a partial left over right opening secured by two plastic buttons. This shirt has long sleeves with sewn on cuffs, a hemmed bottom and a crew neck. There is narrow self fabric loop located on the top of each shoulder. The patterned knit fabric, which you state is 60% cotton and 40% polyester, averages more than 10 stitches in each direction.

The second garment is a pair of woven pull-on pants with a partially elasticized waistband and permanently attached shoulder straps, which button on to the inside of the front waistband. These pants have a simulated fly front and turned up hemmed cuffs. You state that the pants are made of 100% cotton.

The third garment is a woven shirt with a full front left over right opening which is secured by five plastic buttons. This shirt has long sleeves with a one button cuff, a patch pocket on each chest front and a buttoned down collar. The collar, pockets and sleeves are made from blue denim. The body of the shirt is a made from a plaid flannel. You state that both fabrics are 100% cotton.

In a telephone conversation you stated that Style V1609 will be imported in toddler boys sizes 2T, 3T and 4T. The straps on the pants may be threaded through the loops on the knit shirt. If these three garments are displayed at retail on one hanger, a paper tag with the statement "I am a two-piece playsuit" is required.

The applicable subheading for the knit shirt will be 6105.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' shirts, knitted or crocheted: Of cotton: Boys': Imported as parts of playsuits. The rate of duty will be 20.7 percent ad valorem

The applicable subheading for the pants will be 6203.42.4040, 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: Other: Trousers and breeches: Boys': Other: Imported as parts of playsuits. The rate of duty will be 17.5 percent ad valorem.

The applicable subheading for the woven shirt will be 6205.20.2046, HTS, which provides for Men's or boys' shirts: Of cotton: Other: Other: With two or more colors in the warp and/or filling: Napped. The rate of duty will be 20.7 percent ad valorem.

The knit shirt and the pants fall within textile category designation 237; the woven shirt falls within category 340. Based upon international textile trade agreements, products of the Philippines are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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.

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.

Sincerely,

Alice M. Rigdon
Port Director

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