The tariff classification of a boy's woven overall from Taiwan and Korea.
Issued August 9, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6203.42.2090
Headings: 6203
Product description
The submitted sample, which you request us to identify as "Bad Boyz", is a boy's overall constructed from 100 percent denim cotton, woven fabric. The sample extends from the ankles to approximately ten inches above the waist both in the front and the back. It has two side openings which reach from the top of the oversized armholes to about five inches below the waistline. These openings are each secured by three metal buttons. The bib portions in the front and the back have curved sides and taper to straight tops. There are shoulder straps which form a "V" in back and are stitched to the back bib. In the front, the straps are attached to the bib with metal buckles which are secured to metal buttons at the corners of the bib. The buckles allow for adjustment of the length of the straps. The garment also features a patch pocket in the center of the front bib; two patch pockets in the back; two inset side pockets below the waist, with slanted openings; two belt loops in the front and three in the back; a zippered fly; knee patches; and a rectangular label with the "SLICK" logo stitched to the center of the back bib, near the top. The sample is quilted over the entire front, except for the two inch high waistband. In the back, only the bib and the patch pockets are quilted.
Full text
NY 865157 August 9, 1991 CLA-2-62:S:N:N3-I:355 865157 CATEGORY: Classification TARIFF NO.: 6203.42.2090 Ms. Sese Abejon R.A. Sese Abejon Customs Broker 6320 W. 89th Street Suite 203 Los Angeles, CA 90045 RE: The tariff classification of a boy's woven overall from Taiwan and Korea. Dear Sir: In your undated response to our checklist requesting additional information, which was received in this office on July 18, 1991, you requested a tariff classification ruling on behalf of Jackie Vital. The submitted sample, which you request us to identify as "Bad Boyz", is a boy's overall constructed from 100 percent denim cotton, woven fabric. The sample extends from the ankles to approximately ten inches above the waist both in the front and the back. It has two side openings which reach from the top of the oversized armholes to about five inches below the waistline. These openings are each secured by three metal buttons. The bib portions in the front and the back have curved sides and taper to straight tops. There are shoulder straps which form a "V" in back and are stitched to the back bib. In the front, the straps are attached to the bib with metal buckles which are secured to metal buttons at the corners of the bib. The buckles allow for adjustment of the length of the straps. The garment also features a patch pocket in the center of the front bib; two patch pockets in the back; two inset side pockets below the waist, with slanted openings; two belt loops in the front and three in the back; a zippered fly; knee patches; and a rectangular label with the "SLICK" logo stitched to the center of the back bib, near the top. The sample is quilted over the entire front, except for the two inch high waistband. In the back, only the bib and the patch pockets are quilted. The applicable subheading for the sample will be 6203.42.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for: men's or boy's suits, ensembles ... trousers, bib and brace overalls ... : trousers, bib and brace overalls ... : of cotton: other: bib and brace overalls: other: other. The duty rate will be 11 percent ad valorem. The garment falls within textile category designation 359. Based upon international textile trade agreements, products of Taiwan and Korea are subject to visa requirements and quota restraints. 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. Since part categories are the result of international bilateral agreements which are sub- ject 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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Classification of boys' 100 percent cotton woven denim overalls
Classification of boys' cotton overalls; Heading 6203, HTSUSA
Classification of men's and boys' shortalls; classifiable as bib and brace overalls in Heading 6203
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