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NY N020621




December 10, 2007

CLA-2-61:OT:RR:NC:3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.20.0020; 6101.30.2020; 6110.30.3053; 6111.20.6070; 6111.30.4000; 6111.30.5070

Ms. Maureen Ford
One Geoffrey Way
Wayne, New Jersey 07470-2030

RE: The tariff classification of boys’ knit apparel from various countries.

Dear Ms. Ford:

In your letter dated December 5, 2007, you requested a tariff classification ruling. The samples will be returned to you as requested.

You have submitted five samples of boys’ knitwear. The articles will be imported in babies’ sizes newborn to 24 months and toddler sizes 2-4.

Style 575135, Bear Fleece Top, is a polyester fleece, brushed knit pullover. It has a stand-up collar, a partial zipper opening at the neckline, raglan sleeves, a kangaroo pouch pocket, hemmed sleeves and a hemmed bottom.

Style 42403417, Baseball Hooded Sweatshirt, is a polyester fleece, brushed knit pullover. The item is not a sweatshirt because the fabric is not plain knit on the exterior side and finely napped on the interior side. It has a hood, baseball theme embroidery and appliqué work on the front, raglan sleeves, rib knit sleeve cuffs and a rib knit bottom.

Style 001481, Frog Hooded Sweatshirt, is a polyester fleece, brushed knit jacket. The item is jacket and not a sweatshirt because it is worn as outerwear for protection against the elements. The garment has a full front opening secured by a heavy duty zipper, a hood, side entry pockets at the waist, set-in sleeves, hemmed cuffs and a hemmed bottom. It has frog inspired embroidery and appliqué work.

Style 396850, Blue Hooded Jacket, is a polyester fleece, brushed knit jacket. It has a Sherpa lining, a full front opening secured by a heavy duty zipper, a hood, side entry pockets at the waist, set-in sleeves, rib knit sleeve cuffs and a rib knit bottom.

Style 324002, Grey Hooded Sweatshirt, is a cotton knit jacket. The item is made of sweatshirt fabric and is a jacket because it is worn as outerwear for protection against the elements. The garment has a full front opening secured by a heavy duty zipper, a hood, side entry pockets at the waist, set-in sleeves, rib knit sleeve cuffs and a rib knit bottom

The applicable subheading for Style 575135 (toddler sizes) and Style 42403417 (toddler sizes) will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts and similar articles, knitted or crocheted, of man-made fibers, other, other, other, men’s or boys’, other. The rate of duty will be 32 percent ad valorem.

The applicable subheading for Style 575135 (babies’ sizes) and Style 42403417 (babies’ sizes) will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, sweaters, pullovers, sweatshirts and similar articles, except those imported as parts of sets. The rate of duty will be 30 percent ad valorem.

The applicable subheading for Style 001481 (toddler sizes) and Style 396850 (toddler sizes) will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers, boys’. The rate of duty will be 28.2 percent ad valorem.

The applicable subheading for Style 001481 (babies’ sizes) and Style 396850 (babies’ sizes) will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other: other, other: other. The rate of duty will be 16 percent ad valorem.

The applicable subheading for Style 324002 (toddler sizes) will be 6101.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6103: of cotton, boys’. The rate of duty will be 15.9 percent ad valorem.

The applicable subheading for Style 324002 (babies’ sizes) will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: other. The rate of duty will be 8.1 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/.

Toddler boys’ man-made fiber jackets fall within textile category 634. Toddler boys’ cotton jackets fall within textile category 334. Toddler boys’ synthetic fiber pullovers fall within textile category 638. Man-made fiber jackets, pullovers and cotton jackets (infant sizes) fall within textile category 239. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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