The tariff classification of boys’ wearing apparel from Vietnam

NY K80070 October 23, 2003 CLA-2-61:RR:NC:TA:358 K80070 CATEGORY: Classification TARIFF NO.: 6103.42.1070; 6105.10.0030 Stephen C. Liu Pacific Century Customs Service 11099 S. La Cienega Blvd., #202 Los Angeles, CA 90045 RE: The tariff classification of boys’ wearing apparel from Vietnam Dear Mr. Liu: In your letter dated October 16, 2003, written on behalf of Unik, Inc., you requested a classification ruling. Submitted style SB01 is comprised of two garments, each of which is manufactured from finely knitted fabric of 65% cotton/35% polyester. One of the garments is a wide-legged pair of shorts, fully elasticized around the waistband. A partial-front, buttoned opening beneath a shirt-type collar characterizes the short-sleeved pullover, which is the other of these two garments. As you have requested, the sample style is being returned. The applicable subheading for the shorts of this style will be 6103.42.1070, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…shorts (other than swimwear), knitted…, of cotton, shorts, boys’, other; and for the upperbody garment of this style will be 6105.10.0030, which provides for …boys’ shirts, knitted…, of cotton, boys’, other. The duty rates will be 16.2 and 19.8 per cent ad valorem, respectively. The shorts fall within textile category designation 347 and the shirt within 338. Based upon international textile trade agreements products of Vietnam may be 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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