The tariff classification of boys’ wearing apparel from Indonesia

NY J80774 February 11, 2003 CLA-2-61:RR:NC:TA:358 J80774 CATEGORY: Classification TARIFF NO.: 6101.30.2020; 6103.43.1540 Graciela DeAlcon Wal Mart Stores, Inc. 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of boys’ wearing apparel from Indonesia Dear Ms. DeAlcon: In your letter dated February 5, 2003 you requested a classification ruling. Submitted style AW43W650TB consists of two garments, to be imported in toddlers’ sizes 2-4, each of which is manufactured from tricot fabric, which is knitted from 60% cotton/40% polyester. One of these garments is a pair of trousers, elasticized around the waistband. The other garment is characterized by a full-front, zippered opening which extends into the rib-knitted, mock turtleneck, by a rib-knitted waistband, by rib-knitted cuffs of long sleeves, and by an open pocket at the lower portion of each of the fronts. You have suggested tariff classification for the submitted style under HTS 6112.11.0010; however, this tariff provision will not apply because these garments will not be worn primarily for sporting activities by toddler boys sized 2-4. As you have requested, the sample garments are being returned. The applicable subheading for the trousers will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…trousers…knitted…, of synthetic fibers, other, trousers…, boys’, other; and for the upper body garment will be 6101.30.2020, which provides for …boys’…anoraks…windbreakers and similar articles, knitted…, other than those of heading 6103, of man-made fibers, other, other, boys’. The duty rate will be 28.4 per cent ad valorem for each of the garments. The trousers fall within textile category designation 647 and the jacket within 634. Based upon international textile trade agreements products of Indonesia 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