CLA-2-62:OT:RR:NC:3:358
Mr. Jeffrey Stone
Renzo Company
P.O. Box 39
Franklin Park, IL 60131
RE: The tariff classification of toddler garments from the Philippines.
Dear Mr. Stone:
In your letter dated April 27, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style 4874 is a toddler boy’s shirt, pants and sleeveless sweater vest set. The shirt is constructed from 60% cotton, 40% polyester woven fabric. The shirt features long sleeves with one button cuffs, a collar, a full frontal opening secured by a left over right five button closure and a hemmed bottom.
The pants are constructed from 60% cotton, 40% polyester woven corduroy fabric. The pants feature a partially elasticized waistband with button closure, a zippered fly, two front pockets and hemmed bottoms.
The sweater vest is constructed from 60% cotton, 40% polyester knit fabric. The sleeveless sweater vest measures 7 stitches per two centimeters in the direction the fabric is formed. The sweater has oversized armholes, a V-neck and rib-knit bottom.
Style 4874 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that these textile garments of different headings be separately classified, thus preventing classification of this style as a set.
The applicable subheading for Style 4874 (shirt) will be 6205.20.2061, HTSUS, which provides for men’s or boys’ shirts: of cotton: other: other: other: with two or more colors in the warp and/or the filling: other: boys’: other. The rate of duty will be 19.7 percent ad valorem.
The applicable subheading for Style 4874 (pants) will be 6203.42.4026, 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’ trousers and breeches: corduroy: other. The rate of duty will be 16.6 percent ad valorem.
The applicable subheading for Style 4874 (sleeveless sweater) will be 6110.20.2015, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: sweaters: boys’. The rate of duty will be 16.5 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