The tariff classification of toddler boy’s garments from the Philippines.

N122679 September 16, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6105.10.0030; 6203.42.4061 Mr. Jeffrey Stone Renzo Company P.O. Box 39 Franklin Park, IL 60131 RE: The tariff classification of toddler boy’s garments from the Philippines. Dear Mr. Stone: In your undated letter, received by this office on September 10, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4526 is a toddler boy’s shirt and short set. The shirt is constructed from knit fabric that is 60% cotton, 40% polyester. The shirt features short sleeves, a collar, a left over right three button placket opening, an embroidered emblem on the left chest area and a hemmed bottom. The shorts are constructed from seersucker woven fabric that is 60% cotton, 40% polyester. The shorts feature an elasticized tunnel waistband with a functional drawstring, two front pockets; two back pockets with flaps and hemmed bottoms. Style 4526 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of this style as a set. The applicable subheading for Style 4526 (shirt) will be 6105.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s pr boys’ shirts, knitted or crocheted: of cotton, boys’: other. The rate of duty will be 19.7 percent ad valorem. The applicable subheading for Style 4526 (shorts) will be 6203.42.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other: other, other: boys shorts’: other. The rate of duty will be 16.6 percent ad valorem. 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/. 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division