The tariff classification of a child’s two-piece playsuit from China

PD F87153 May 31, 2000 CLA-2-62:LA:S:T:1:2:G04 F87153 CATEGORY: Classification TARIFF NO.: 6205.20.2055; 6203.42.4030 Mr. Jerry Armani Mamiye Sales, Inc. 112 West 34th Street, Suite 1000 New York, NY 101120-0018 RE: The tariff classification of a child’s two-piece playsuit from China Dear Mr. Armani: In your letter dated May 19, 2000, you requested a tariff classification ruling. The submitted sample, style MB5004, is a child’s two-piece playsuit consisting of a woven shirt and woven pants. The shirt is constructed from 95% cotton, 5% spandex woven blue denim fabric and features a full front opening with five metal buttons that closes left over right, a collar, long hemmed sleeves, two chest pockets with pocket flaps and metal button closures, embroidery on the front, and a hemmed bottom. The pants are constructed from 95% cotton, 5% spandex woven blue denim fabric and feature a zippered fly front opening with a left over right metal button closure at the waist, two front scoop pockets, one front coin pocket, two back patch pockets, embroidery on the front, and reversed denim fabric forming cuffs at the bottom of the leg openings. The waistband of the pants is straight and does not contain any elastic or belt loops. There are four buttons located at the waistline of the shirt (two in front and two in back, positioned on each side of the garment center) that attach to the waistline of the pants by means of compatible buttonholes. The buttons are oversized and in a contrasting color. The playsuit will have a descriptive hangtag affixed to it that will be visible to the consumer and will state “2 PC PLAYSUIT WITH REINFORCED 4 BUTTON/BUTTON HOLE ATTACHMENT.” The hangtag will feature illustrations of the shirt and pants and show how they attach to each other and that they are meant to be worn together. Note 8 of Chapter 62 states: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. This playsuit will be classified as a boy’s garment. The two-piece playsuit will be imported in children’s sizes 2T to 4T, 4 to 6X and 7 to 14. Your sample will be returned as requested. The applicable subheading for the shirt will be 6205.20.2055, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, of cotton: other: other: other: with two or more colors in the warp and/or the filling: other: boys’: imported as parts of playsuits. The rate of duty will be 20.2% ad valorem. The applicable subheading for the pants will be 6203.42.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ . . . trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: trousers and breeches: boys’: blue denim: imported as parts of playsuits. The rate of duty will be 17% ad valorem. The shirt and pants fall within textile category designation 237. As products of China, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. This merchandise may be subject to an ITC exclusion order dealing with denim garments produced by certain acid wash methods. For further information on admissibility, you should contact your local Customs office. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of the exclusion order. 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.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