The tariff classification of a wearing apparel set for toddler boys’ wear from Bangladesh

NY I87642 November 7, 2002 CLA-2-61;62:RR:NC:TA:358 I87642 CATEGORY: Classification TARIFF NO.: 6110.20.2005; 6203.42.2025 Evelyn P. Milling Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a wearing apparel set for toddler boys’ wear from Bangladesh Dear Ms. Milling: In your letter dated October 30, 2002 you requested a classification ruling for a revised construction of style 4513. This reconstructed style is comprised of two garments. One of these garments, manufactured from jersey fabric of 60% cotton/40% either nylon or polyester, is a short-sleeved, round-necked pullover, onto each of the shoulders of which a textile loop is sewn. The other of these garments, manufactured from woven fabric of 70% cotton/30% nylon, a one-piece garment to be stepped into, is characterized by short legs, by a waistband, adjustable at each side of the front by means of tabs, above which the back extends into suspenders, which are drawn through both the textile loops of the pullover and the slit at each of the upper corners of the bib front of the garment in order to fasten together by means of closures similar to the VELCRO brand. 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’…garments imported as parts of playsuits; and for the woven garment will be 6203.42.2025, which provides for …boys’…bib and brace overalls; breeches and shorts (other than swimwear); of cotton; other; bib and brace overalls; 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 of the garments fall within textile category designation 237. Based upon international textile trade agreements products of Bangladesh 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