CLA-2-61:OT:RR:NC:N3:358
Mr. Richard Pignatelli
Agra Services Brokerage Co., Inc.
221-20 147th Avenue
Jamaica, New York 11413
RE: The tariff classification of a toddler boy’s apparel set from China
Dear Mr. Pignatelli:
In your letter dated March 16, 2016, you requested a tariff classification ruling on behalf of your client, United Legwear Co. LLC. Your letter was accompanied by a sample. The sample will be returned to you, as requested.
The submitted sample, Style 41165035, is a boy’s three-piece apparel set. The set consists of an upper body garment, a pant and an outerwear garment.
The boy’s upper body garment is constructed from a lightweight, 60 percent cotton, 40 percent polyester finely knit jersey fabric and is similar to a t-shirt. The garment features a rib knit crew neckline; long, close fitting, hemmed sleeves; and a straight, hemmed bottom. The front of the garment is screen printed with the “PUMA” logo.
The pull-on knit pant is constructed from an 80 percent cotton, 20 percent polyester knit fabric and features a rib knit covered 1 ½ inch wide tunnel elastic waistband, rib knit cuffs at the leg bottoms, two side seam pockets and the “PUMA” logo embroidered on the upper left leg.
Section XI, Note 14 states that “Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.” Therefore, each item will be classified separately.
The applicable subheading for the boy’s upper body garment, similar to a t-shirt, will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys’: Other.” The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for the boy’s pant will be 6103.42.1040, 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), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Trousers, breeches and shorts…Trousers and breeches: Boys’: Other.” The rate of duty will be 16.1 percent ad valorem.
Regarding the outerwear garment, a padded vest, the issue of classification involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification with regard to the padded vest at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division