The tariff classification of boys’ knit garments from Thailand

PD E82722 June 15, 1999 CLA-2-61:LA:S:T:1:2:G04 E82722 CATEGORY: Classification TARIFF NO.: 6111.20.6020; 6110.20.2065; 6103.42.1040 Ms. Nancy Radovich K & R Sportswear 350 Fifth Avenue, Suite 1701 New York, NY 10018 RE: The tariff classification of boys’ knit garments from Thailand Dear Ms. Radovich: In your letter dated May 24, 1999, you requested a tariff classification ruling. The submitted sample, style S1005, is a boy’s sweater-like cardigan and pants constructed from 80% cotton, 20% polyester finely knit fabric that is brushed on the outer surface and is blue in color. The sweater-like cardigan features a hood, a full front left over right opening with snap closures, long sleeves with self-fabric cuffs, and a self-fabric banded bottom. The pants feature a fully elasticized waistband and elasticized leg openings. The garments will be imported in infant boys’ sizes 12M, 18M, and 24M and toddler boys’ sizes 2T, 3T, and 4T. Your samples will be returned as requested. The applicable subheading for the infant boy’s sweater-like cardigan and pants will be 6111.20.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other: sets. The rate of duty will be 8.4% ad valorem. The applicable subheading for the toddler boy’s sweater-like cardigan will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’. The rate of duty will be 18.6% ad valorem. The applicable subheading for the toddler boy’s pants will be 6103.42.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ . . . trousers . . . knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: trousers, breeches and shorts: trousers and breeches: boys’: other. The rate of duty will be 16.6% ad valorem. The toddler boy’s sweater-like cardigan falls within textile category designation 338 and the toddler boy’s pants fall within textile category designation 347. As products of Thailand, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The infant boy’s sweater-like cardigan and pants are not subject to a visa requirement or quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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, Irene Jankov Port Director Los Angeles-Long Beach Seaport