The tariff classification of boys’ "Two in One" wearing apparel from Pakistan

NY M81936 April 10, 2006 CLA-2-61;62:RR:NC:TA:358 M81936 CATEGORY: Classification TARIFF NO.: 6109.10.0014; 6205.20.2060 Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of boys’ “Two in One” wearing apparel from Pakistan Dear Ms. Monahan: In your letter dated April 3, 2006 you requested a classification ruling. Submitted style B3F558A/W3F558A is comprised of two separate garments, each of which is manufactured from fabric of 100% cotton, that you state will be marketed together on a single hanger. One of these garments is a short-sleeved, round-necked, jersey pullover; and the other is a long-sleeved, button-down, gingham shirt, the collar of which is pointed and the cuffs of which are buttoned. As you have requested, the sample style is being returned. The applicable subheading for the short-sleeved garment will be 6109.10.0014, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts…knitted…of cotton, …boys’, other T-shirts, boys’; and for the long-sleeved garment will be 6205.20.2060, HTSUS, which provides for …boys’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling , other, boys’, other. The duty rates will be 16.5 and 19.7 per cent ad valorem, respectively. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The short-sleeved garment falls within textile category designation 338 and the long-sleeved garment within 340. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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