The tariff classification of a boy’s short set from the Philippines.

NY D89338 April 15, 1999 CLA-2-61:62:RR:NC:TA:3:358 D89338 CATEGORY: Classification TARIFF NO.: 6105.20.2030; 6203.42.4060 Mr. Jerry Armani Mamiye Sales, Inc. 112 West 34th Street , Suit 1000 New York, NY 10120-0018 RE: The tariff classification of a boy’s short set from the Philippines. Dear Mr. Armani: In your letter dated March 15, 1999, you requested a tariff classification ruling. The submitted, no style number indicated, is a boy’s short set which consists of a knit shirt and woven shorts. The shirt is constructed of 65% polyester and 35% cotton pique knit fabric and features a shirt style collar, short sleeves and a three button front closure at the neck. The garment also has an embroidered design of “Mickey Mouse” and the words “Mickey Racing“ on the front, and a hemmed bottom. The multi-purpose shorts are constructed of 100% cotton woven fabric and features an elasticized waist, nylon liner and hemmed leg openings. You state in your letter that the garments will be imported for boys’ sizes 4-7 and 8-20. We are sorry that we will not be able to provide you with a binding ruling for sizes 8-20. However, we suggest if a binding ruling is needed for those sizes, you should submit a sample to Customs requesting the classification and duty rate. We are returning your sample as you requested. The applicable subheading for the Shirt will be 6105.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, knitted or crocheted, of man-made fibers, other boys’, other. The duty rate will be 33.3% ad valorem.  The Shirt falls within textile category designation 638. Based upon textile trade agreements, products of the Philippines are presently subject to quota restraints and visa requirements. The applicable subheading for the Shorts will be 6203.42.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shorts, of cotton, other, other, shorts, boys’, other. The duty rate will be 17.2% ad valorem. The Top falls within textile category designation 347. Based upon textile trade agreements, products of the Philippines are presently subject to quota restraints and visa requirements. 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 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. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division