CLA-2-61: G03 F85679
Stephen DeCastro
All Ways Forwarding Int’l, Inc.
Hemisphere Center
570 U. S. Rt. 1-9 South
Newark, NJ 07114
RE: The tariff classification of a boy's pullover, vest and pants from China or Thailand
Dear Mr. DeCastro:
In your letter dated April 24, 2000, you requested a tariff classification ruling on behalf of your client, Isaac Morris, Ltd.
You submitted three pieces of children’s wearing apparel. Edward Major of your office clarified the gender and size range as boys’ sizes 2T-4T and 4-7. He provided a statement from your client indicating that these items will be sold at retail together. Mr. Major also faxed an illustration of a hangtag which shows the reinforced button and buttonhole attachment.
The first item is fine knit pullover made from a fabric that you state is 65% polyester and 35% cotton. This pullover has long sleeves with rib knit cuffs, a round neck finished with rib knit and a hemmed bottom. There are two contrasting color buttons on the front of the shirt and two on the back at the waistline. These buttons are positioned on either side of the garment center, not at the sides.
The second item is a vest with a stand up collar and a full front opening secured by a large plastic zipper. This vest is made from a fine knit fleece fabric that you state is 100% polyester. The fabric is fleeced on both sides. All edges are finished with rib knit capping and there is a side entry pocket on each front near the bottom.
The third item is a pair of lined pants made from a woven fabric that you state is 100% polyester. The knit lining is 65% polyester and 35% cotton. These pants have a zippered fly front, a right rear hip pocket and hemmed legs. The waistband is completely non-elasticized and without belt loops. It appears that these pants are not useable without being buttoned onto the shirt. To accomplish this, there are four buttonholes on the waistband which line up with the location of the shirt buttons.
The applicable subheading for the pullover shirt will be 6110.30.3005, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Boys’ and girls’ garments imported as parts of playsuits. The rate of duty will be 32.9 percent ad valorem.
The applicable subheading for the vest will be 6110.30.3030, HTS, which provides as above, but for Vests, other than sweater vests: Men’s or boys’. The rate of duty will be 32.9 percent ad valorem.
The applicable subheading for the pants will be 6203.43.4015, HTS, which provides for Men’s or boys’…Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Boys’: Imported as parts of playsuits. The rate of duty will be 28.6 percent ad valorem.
The shirt and pants fall within textile category designation 237 and the vest within category 659. Based upon international textile trade agreements, products of China or Thailand in these categories are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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.
Sincerely,
Alice M Rigdon
Port Director
San Francisco