The tariff classification of boys’ suits from Vietnam

NY K86166 May 25, 2004 CLA-2-62:RR:NC:WA:355 K86166 CATEGORY: Classification TARIFF NO.: 6203.12.2020 Mr. Bruce D. Roberts Eagle Global Logistics 1801 N.W. 82nd Avenue Miami, FL 33126-1013 RE: The tariff classification of boys’ suits from Vietnam Dear Mr. Roberts: In your letter dated May 19, 2004, you requested a classification ruling on behalf of Fishman & Tobin. You submitted a sample of a boys’ suit which you identified as style FU141414. In a telephone conversation you advised that the suit will be imported in boys’ sizes ranging from 4 through 20. The suit is made of 100% polyester woven fabric. The jacket and pants are of matching fabric. The pants feature a buttoned waistband with six belt loops, a zippered fly, pleated front leg panels, two side slash pockets, one back welt pocket with a button, and cuffed leg openings. The jacket features four panels sewn lengthwise, a back center seam vent, short sleeves, a left over right front opening with five large buttons for closure, a left chest pocket with a button and a shirt styled collar. The applicable subheading for style FU141414 will be 6203.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suits: Of synthetic fibers: Other: Boys’. The duty rate will be 27.3% ad valorem. Style FU141414 falls within textile category designation 643. Based upon international textile trade agreements products of Vietnam are not subject to quota and do not require 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 Camille R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division