The tariff classification of a boy's shirt from China Dear Ms. Miller:
Issued August 12, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3050
Headings: 6110
Product description
The submitted sample, style 1403ST, is a boy's pullover manufactured of 100 percent polyester mesh knit material. The pullover has pieced construction with a contrasting knit forming the yoked neck which extends over the shoulders and into the sleeves on the front and back of the garment, a rib knit neck, short hemmed sleeves, and a hemmed bottom. Style 1403ST will be imported in boys' sizes 2 to 7.
CBP rationale
The applicable subheading for the pullover will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, other, men's or boys'.
Full text
PD B88226 August 12, 1996 CLA-2-61:A:G01 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Judy Miller Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-4318 RE: The tariff classification of a boy's shirt from China Dear Ms. Miller: In your letter dated July 16, 1997 you requested a tariff classification ruling. The submitted sample, style 1403ST, is a boy's pullover manufactured of 100 percent polyester mesh knit material. The pullover has pieced construction with a contrasting knit forming the yoked neck which extends over the shoulders and into the sleeves on the front and back of the garment, a rib knit neck, short hemmed sleeves, and a hemmed bottom. Style 1403ST will be imported in boys' sizes 2 to 7. The applicable subheading for the pullover will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, other, men's or boys'. The duty rate will be 33.5 percent ad valorem. As requested, your sample will be returned. The shirt falls within textile category designation 638. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa. 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. Part categories are the result of international bilateral agreements which are subject 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 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, John J. Deegan Port Director Atlanta, GA
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