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

N125239 September 29, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6203.42.4061; 6205.20.2061 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 September 28, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4873 is a toddler boy’s shirt and short set. The shirt is constructed from woven oxford fabric that is 60% cotton, 40% polyester. The shirt features short sleeves, a collar, a full front five button opening that fastens left over right, appliqué work and embroidery depicting golf clubs on an upper chest section and a hemmed bottom with side slits. The shorts are constructed from woven poplin fabric that is 60% cotton, 40% polyester. The shorts feature a waistband with button closure and zipper fly placket, five belt loops, an elasticized rear waistband, side entry pockets, rear patch pockets and leg patch pockets with flaps. Style 4873 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that these textile garments of different headings are to be separately classified, thus preventing classification as a set. The applicable subheading for the shirt, Style 4873 will be 6205.20.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, of cotton, other, other, with two or more colors in the warp and/or filling, other, boys’, other. The rate of duty will be 19.7 percent ad valorem. The applicable subheading for shorts, Style 4873 will be 6203.42.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers, bib and brace overalls, breeches and shorts, of cotton, 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