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The tariff classification of toddler boys’ garments from China.
Issued September 6, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N230148 (September 6, 2012)
Tariff classification
HTS codes: 6110.20.2069, 6103.43.1570
Product description
The sample will be returned to you. The submitted sample, Style number AB113973 is a toddler boy’s pullover and shorts set. The main body of the shirt is constructed from finely knit fabric that is 60% cotton, 40% polyester. The sleeves are made of contrast color strips of polyester fabric sewn lengthwise. The shirt features raglan short sleeves, a rib knit round neckline, hemmed sleeves and a hemmed bottom. The pull-on shorts are constructed from the polyester fabric that is used to produce the shirt sleeves. The garment sides have the same pattern of alternating rows of contrast color strips as the sleeves. The shorts have a fully elasticized waist and hemmed fabric at the leg openings. Style AB113973 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, thus preventing classification of this style as a set. The shirt has a screen print design “Nike Baseball” and an embroidered Nike “swoosh” design. The shorts have a Nike swoosh design. Both the Nike name and the swoosh design are trademarks owned by Nike Corporation, Beaverton, Oregon that are subject to trademark protection.
CBP rationale
The applicable subheading for Style AB113973 (pullover) will be 6110.20.2069, (HTSUS), which provides for men’s or boys’ pullovers and similar articles, knitted or crocheted, of cotton, other, other, men’s or boys’, other. The applicable subheading for Style AB113973 (shorts) will be 6103.43.1570, (HTSUS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, knitted or crocheted, of synthetic fibers, trousers, other, shorts, boys’, other.
Full text
N230148 September 6, 2012 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6103.43.1570; 6110.20.2069 Mr. Mark Franklin Delmar International Inc. Rosedale, NY 11422 RE: The tariff classification of toddler boys’ garments from China. Dear Mr. Franklin: In your letter dated August 7, 2012, on behalf of your client High Life LLC., you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, Style number AB113973 is a toddler boy’s pullover and shorts set. The main body of the shirt is constructed from finely knit fabric that is 60% cotton, 40% polyester. The sleeves are made of contrast color strips of polyester fabric sewn lengthwise. The shirt features raglan short sleeves, a rib knit round neckline, hemmed sleeves and a hemmed bottom. The pull-on shorts are constructed from the polyester fabric that is used to produce the shirt sleeves. The garment sides have the same pattern of alternating rows of contrast color strips as the sleeves. The shorts have a fully elasticized waist and hemmed fabric at the leg openings. Style AB113973 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, thus preventing classification of this style as a set. The shirt has a screen print design “Nike Baseball” and an embroidered Nike “swoosh” design. The shorts have a Nike swoosh design. Both the Nike name and the swoosh design are trademarks owned by Nike Corporation, Beaverton, Oregon that are subject to trademark protection. The applicable subheading for Style AB113973 (pullover) will be 6110.20.2069, (HTSUS), which provides for men’s or boys’ pullovers and similar articles, knitted or crocheted, of cotton, other, other, men’s or boys’, other. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for Style AB113973 (shorts) will be 6103.43.1570, (HTSUS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, knitted or crocheted, of synthetic fibers, trousers, other, shorts, boys’, other. The rate of duty will be 28.2 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, Thomas J. Russo Director National Commodity Specialist Division
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