United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY G80618 - NY G80669 > NY G80663

Previous Ruling Next Ruling
NY G80663





September 6, 2000

CLA-2-61:LA:S:T:1:2:G04 G80663

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1009; 6205.20.2075; 6211.11.1020

Ms. Evelyn Milling
Customs Compliance Coordinator
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a boy’s knit T-shirt, woven shirt, and woven swim trunks from Bangladesh

Dear Ms. Milling:

In your letter dated August 15, 2000, you requested a tariff classification ruling.

The submitted sample, style 4527, is a boy’s three-piece set consisting of a knit T-shirt, a woven shirt, and woven swim trunks. The T-shirt is constructed from 65% polyester, 35% cotton finely knit fabric and features a rib-knit crew neckline, short hemmed sleeves, and a hemmed bottom. The shirt is constructed from 100% cotton woven, solid color fabric and features a full front opening that buttons left over right and has five button closures, a pointed collar, one chest pocket, short hemmed sleeves, and a straight hemmed bottom. The swim trunks are constructed from 100% nylon woven Taslon fabric and features a fully elasticized waistband with a function drawstring, a 100% polyester mesh liner, side pockets, and hemmed leg openings. The three-piece set will be imported in toddler boys’ sizes 2T to 5T.

Your sample will be returned as requested.

The applicable subheading for the knit T-shirt will be 6109.90.1009, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: men’s or boys’: T-shirts: boys’. The rate of duty will be 32.8% ad valorem.

The applicable subheading for the woven shirt will be 6205.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts: of cotton: other: other: other: other: boys’: other. The rate of duty will be 20.2% ad valorem.

The applicable subheading for the woven swim trunks will be 6211.11.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for swimwear: men’s or boys’: of man-made fibers: boys’. The rate of duty will be 28.5% ad valorem.

The boys’ knit T-shirt falls within textile category designation 638, the woven shirt falls within textile category designation 340, and the woven swim trunks falls within textile category designation 659. As products of Bangladesh, merchandise in categories 340 and 638 are subject to a visa requirement and quota restraints based upon international textile trade agreements. Merchandise in category 659 is subject to a visa requirement based upon international textile trade agreements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should also be verified at the time of shipment.

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,

Steve A. Pavich

Previous Ruling Next Ruling

See also: