The tariff classification of toddlers’ wearing apparel from China
Issued September 30, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2005, 6203.42.2025
Product description
Submitted style 4501/4503, which will be imported on a hanger set, is comprised of two parts, each manufactured from fabric of 100% cotton. One of the parts is a short-sleeved, round-necked, knitted pullover for boys’ wear. A loop, through which suspenders can be drawn, is sewn onto each of the shoulders. The other part is a woven shortall for boys’ wear, characterized by a snapped crotch, by a chest, side, and back pockets, by belt loops at the front, by metal buttons at each side of the waist, by suspenders, which attach to the bib front by means of metal buttons, and by a waistband, which is elasticized across most of the back..
CBP rationale
The applicable subheading for the pullover will be 6110.20.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for …pullovers, …and similar articles, knitted…, of cotton, other, boys’ or girls’ garments imported as parts of playsuits; and for the shortall will be 6203.
Full text
NY I86870 September 30, 2002 CLA-2-61;62:RR:NC:TA:358 I86870 CATEGORY: Classification TARIFF NO.: 6110.20.2005;6203.42.2025 Claire Seeley MOKSHA Worldwide Inc. 361 Park Avenue Glencoe, IL 60022 RE: The tariff classification of toddlers’ wearing apparel from China Dear Ms. Seeley: In your letter dated September 26, 2002 you requested a classification ruling. Submitted style 4501/4503, which will be imported on a hanger set, is comprised of two parts, each manufactured from fabric of 100% cotton. One of the parts is a short-sleeved, round-necked, knitted pullover for boys’ wear. A loop, through which suspenders can be drawn, is sewn onto each of the shoulders. The other part is a woven shortall for boys’ wear, characterized by a snapped crotch, by a chest, side, and back pockets, by belt loops at the front, by metal buttons at each side of the waist, by suspenders, which attach to the bib front by means of metal buttons, and by a waistband, which is elasticized across most of the back.. The applicable subheading for the pullover will be 6110.20.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for …pullovers, …and similar articles, knitted…, of cotton, other, boys’ or girls’ garments imported as parts of playsuits; and for the shortall will be 6203.42.2025, which provides for …boys’…bib and brace overalls…, of cotton, other, other, boys’, sizes 2-7, imported as parts of playsuits. The duty rates will be 17.3 and 10.4 per cent ad valorem, respectively. Both the pullover and shortalls fall within textile category designation 237. 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 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. If you have any questions regarding the ruling, contact National Import Specialist Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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