CLA-2-61:OT:RR:NC:N3:358
Ms. Christina Briant
Seattle Pacific Industries
1633 Westlake Avenue North, Suite 300
Seattle, WA 98109
RE: The tariff classification of a boy’s three-piece set from China
Dear Ms. Briant:
In your letter received July 27, 2017, you requested a tariff classification ruling. A sample was submitted with your letter. The sample will be returned to you, as requested.
The merchandise under consideration is a boy’s three-piece set, style B30N365, consisting of a hooded cardigan style sweater, a crew neck shirt and a pair of trousers. The garments will be imported on one hanger and sold together as a set. The boy’s set will be imported in sizes 2T-7.
The boy’s shirt is constructed from a lightweight, 60 percent cotton, 40 percent polyester finely knit jersey fabric and is similar to a t-shirt. The fabric measures over 10 stitches per linear centimeter counted in both the horizontal and vertical directions. The garment features a rib knit crew neckline; long, close fitting, sleeves; and a straight bottom. The bottom edge of the garment and sleeves are finished with overlock stitching. Just below the front center neckline is an “X” design formed with overlock stitching. The “X” design is made with thread of the same color as the shirt fabric and is not readily visible from even a short distance.
The hooded cardigan style sweater is knit from 100 percent acrylic dyed yarns. The outer surface of the sweater has less than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The cardigan features a fleece lined hood, a full front opening with a zipper closure, kangaroo front pockets, long sleeves with rib knit cuffs and a rib knit bottom.
The trousers are made from a 96 percent cotton and 4 percent spandex woven twill fabric. The trousers feature two front slant pockets, two back pockets with flaps and velcro closures, a tunnel elasticized waistband with a drawstring, two metal grommets at the front waistband through which the drawstring is threaded and elasticized banded leg openings.
Section XI, Note 14, Harmonized Tariff Schedule of the United States (HTSUS), 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 shirt will be 6109.10.0027, 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 cardigan sweater will be 6110.30.3015, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Sweaters: Boys’.” The rate of duty will be 32 percent ad valorem.
The applicable subheading for the trousers will be 6203.42.4546, 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: Other: Boys’ trousers and breeches: Other: 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 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,
Steven A. Mack
Director
National Commodity Specialist Division