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NY C88957




July 7, 1998

CLA-2-61:LA:S:T:1:2:G04 C88957

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.10.0020; 6105.10.0030; 6203.42.4055; 6203.42.4060; 6204.62.4060

Mr. Joseph S. Kaplan
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219

RE: The tariff classification of boys' and girls' knit shirts and shorts from China or the Philippines

Dear Mr. Kaplan:

In your letter dated June 9, 1998, on behalf of your client, Stretch-O-Rama, Inc., you requested a tariff classification ruling.

The submitted samples, style's 28364 and 58366, are two-piece playsuits consisting of knit shirts and woven shorts. You state in your letter that style 28364 will be imported for girls' sizes 2/4, 4/6X, and 7/14 and that style 58366 will be imported for boys' sizes 2/4, 4/7, and 8/14. You also state that the two-piece playsuits can be identified as boys' apparel or girls' apparel by the colors of the shorts and shirt collars and the length of the shorts (mid-calf for boys, "short-shorts" for girls) as well as by size.

The shirt for both styles is constructed from 100% cotton finely knit fabric that measure more than ten stitches per linear centimeter counted in both the horizontal and vertical directions. The shirt features a partial front, left over right opening with three button closures, a woven collar constructed from the same fabric as the shorts, short hemmed sleeves and a hemmed bottom. The shorts for both styles are constructed from 100% cotton woven twill fabric. The shorts feature a zippered fly front opening with a single metal button closure at the waistband, front pockets, a coin pocket, patch pockets in back, and hemmed leg openings. The waistband of the shorts is straight and does not contain any elastic or belt loops. There are four buttons located at the waistline of the shirt (two in front and two in back) that attach to the waistline of the shorts by means of compatible buttonholes. The samples have descriptive hangtags affixed to them which feature large plain black letters reading "2 PC PLAY SET WITH REINFORCED 4 BUTTON/BUTTONHOLE ATTACHMENT." The hangtags feature illustrations of the shirt and shorts and show how they attach to each other and that they are meant to be worn together. In accordance with Headquarters Ruling Letter HQ 950131 dated November 6, 1991, the hangtag should read "2 PIECE PLAYSUIT" and include appropriate language which would indicate that the component pieces are designed to be worn together.

With regard to style 28364, Chapter 61, Note 9 states that garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments unless the cut of the garment clearly indicates that it is designed for one or other of the sexes. Based on this note, the shirt for style 28364 will be classified as a boy's garment.

With regard to style 58366, the Textile Category Guidelines, page 9, states: Two-piece physically connected entireties for girls 2-14 and boys 2-7, such as shirts and shorts having matching buttons and buttonholes, or shoulder loops with suspender straps designed to join the two pieces, which are so manufactured that the use of one without the other is not practicable, are encompassed within this category. Based on the guidelines and that the HTSUS tariff classification concept for two-piece playsuits is limited to boys' sizes 2-7, this style in boys' sizes 8-14 will be classified as a shirt and a pair of shorts.

The applicable subheading for the knit shirt, style 28364, 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 20.5% ad valorem.

The applicable subheading for the girl's shorts, style 28364, will be 6204.62.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits . . . trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: other: shorts: girls': imported as parts of playsuits. The rate of duty will be 17.3% ad valorem.

The applicable subheading for the boy's knit shirt, style 58366 in sizes 2/4 and 4/7, 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 20.5% ad valorem.

The applicable subheading for the boy's shorts, style 58366 in sizes 2/4 and 4/7, will be 6203.42.4055, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' suits . . . trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: shorts: boys': imported as parts of playsuits. The rate of duty will be 17.3% ad valorem.

The applicable subheading for the boy's knit shirt, style 58366 in sizes 8/14, will be 6105.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts, knitted or crocheted: of cotton: boys': other. The rate of duty will be 20.5% ad valorem.

The applicable subheading for the boy's shorts, style 58366 in sizes 8/14, will be 6203.42.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' suits . . . trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: shorts: boys': other. The rate of duty will be 17.3% ad valorem.

The girl's knit shirt and woven shorts, style 28364, falls within textile category designation 237 and the boy's knit shirt and woven shorts, style 58366 in sizes 2/4 and 4/7, falls within textile category designation 237. As products of China or the Philippines, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.

The boy's knit shirt, style 58366 in sizes 8/14, falls within textile category designation 338 and the boy's woven shorts, style 58366 in sizes 8/14, falls within textile category designation 347. As products of China or the Philippines, this merchandise is subject to a visa requirement 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. 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Irene Jankov
Port Director

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