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NY K86256




May 26, 2004
CLA-2-61;62:RR:NC:TA:358 K86256

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.20.2020; 6110.30.3050; 6203.42.2025; 6203.42.2050; 6205.20.2060

Nora McGrenehan
Good Lad Apparel
431 E. Tioga Street
Philadelphia, PA 19134

RE: The tariff classification of wearing apparel for toddler boys from Vietnam

Dear Ms. McGrenehan:

In your letter dated, which was received by U.S. Customs on May 20, 2004, you requested a classification ruling.

Submitted style 1342 is comprised of two garments. One of the garments is a pair of shortalls, snapping together along the inner side of each of the legs, manufactured from gingham fabric of 60% cotton/40% polyester, and elasticized at the back of the waistband, where suspenders, that button to the inside of the bib front, are sewn. The other of these garments is a short-sleeved, collared pullover, manufactured from finely knitted fabric of 65% polyester/35% cotton, and further characterized by a partial-front, buttoned opening, and by a loop on each shoulder seam through which the suspenders of the shortalls are drawn.

Submitted style 1343 is comprised of three garments. One of the garments is a pair of twill shortalls of 100% cotton, elasticized at the back waistband, and further characterized by a button at each side of the waist, and by suspenders, sewn into the upper edge of high rise of the bib back, that button to the inside of the bib front. Another of the garments is a gingham shirt of 60% cotton/40% polyester, characterized by short sleeves, by a full-front, buttoned opening, by a collar, and by a loop on each shoulder seam through which the suspenders of the shortalls are drawn. The third of these garments is a short-sleeved, round-necked, pullover shirt, knitted of 65% polyester/35% cotton, onto each of the shoulder seams of which a loop for drawing the suspenders is sewn.

The applicable subheading for the upperbody garment of style 1342 will be 6105.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for boys’ shirts, knitted, of man-made fibers, other, boys’, other; and for the shortalls of this style will be 6203.42.2025, HTS, which provides for boys’bib and brace overalls, breeches and shorts (other than swimwear)of cotton, other, bib and brace overalls, other, boys’, sizes 2-7, imported as parts of playsuits. The duty rates will be 32 and 10.3 percent ad valorem, respectively.

The applicable subheading for the pullover of style 1343 will be 6110.30.3050, HTS, which provides for pulloversknittedof man-made fibers, other, other, other, other, other, boys’; for the gingham garment of this style will be 6205.20.2060, HTS, which provides for boys’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling, other, boys’, other; and for the legged garment of this style will be 6203.42.2050, HTS, which provides for boys’bib and brace overallsof cotton, other, bib and brace overalls, other, boys’, sizes 2-7, other. The duty rates will be 32, 19.7, and 10.3 percent ad valorem, respectively.

Both of the garments of style 1342 fall within textile category designation 237. The pullover, the shirt, and the legged garment of style 1343, which does not qualify as parts of playsuits, fall within textile category designations 638, 340, and 237, respectively. Based upon international textile trade agreements the pullover and the gingham shirt of style 1343 as products of Vietnam are subject to quota and to the requirement of a visa, but the legged garment and both of the garments of style 1342 are not.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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. If you have any questions regarding the ruling, contact National Import Specialist Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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