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NY N004899




January 5, 2007

CLA-2-62:RR:NC:WA:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.2050; 6209.20.5050
Leah Cantero
Williams-Sonoma, Inc.
151 Union Street
Ice House One, 7th floor
San Francisco, CA 94111

RE: The tariff classification of boys’ shortalls from China

Dear Ms. Cantero:

In your letter dated December 12, 2006, you requested a classification ruling.

One sample of boy’s woven shortalls representing five styles was submitted with your request. The styles are identical except for the sizes. Style 8819674 is sized for infants 3-6 months, style 8819690 is sized for infants 6-12 months, style 8819617 is sized for infants 12-18 months, style 8819633 is sized for infants 18-24 months and style 8819658 is sized for toddlers 36 months. The full cut shortall has a five-button shirt placket that fastens left over right, short hemmed sleeves, a pointed collar and hemmed fabric at the leg openings. The shorts can be unsecured for diaper changing and undressing purposes by means of six metal snap closures. Although you state in your letter that the article covers the knees an inspection of the garment on an appropriately sized mannequin indicates that the knees remain uncovered. The garment is made of yarn dyed cotton oxford fabric.

The sample is being returned to you as you have requested.

The applicable subheading for the babies’ shortalls, styles 8819674, 8819690, 8819617 and 8819633 will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of cotton, other, other, other. The duty rate will be 9.3 percent ad valorem.

The applicable subheading for the boy’s shortall, style 8819658 will be 6203.42.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, bib and brace overalls, other, boys’, sizes 2-7, other. The duty rate will be 10.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Babies’ woven cotton shortalls fall within textile category designation 239. Boy’s woven cotton shortalls fall within textile category designation 237. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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