CLA-2-61:OT:RR:NC:3:358
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 letter dated, September 30, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style 4660 is a toddler boy’s shirt and shorts set. The shirt is constructed from knit fabric that is 60% cotton, 40% polyester. The shirt features short sleeves, a round neck, a left over right three snap placket opening at the back of the neckline, an embroidered appliqué of an alligator on the chest and a hemmed bottom.
The shorts are constructed from woven seersucker fabric that is 60% cotton, 40% polyester. The shorts feature an elasticized waistband, two cargo pockets with flaps and hemmed bottoms.
Style 4660 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that these textile garments of different headings be separately classified, thus preventing classification of the style as a set.
The applicable subheading for Style 4660 (shirt) will be 6105.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or 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 4660 (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