CLA-2-61:OT:RR:NC:N3:356
Ms. Angela Schaefer
SanMar
30500 SE 79th Street
Issaquah, WA 98027
RE: The tariff classification of boys’ knit garments from Cambodia, China, Bangladesh, Hong Kong, Korea, Macau, Myanmar, and Vietnam.
Dear Ms. Schaefer:
This letter replaces NY J82951, dated April 18, 2003, which classified two boys’ garments, Styles Y-320 and Y-321. In NY J82951, Style Y-320 was incorrectly classified as a men’s garment rather than as a boys’ garment. The correct classification for Style Y-320 is shown below.
Style Y-320 is a boys’ shirt constructed from 100% cotton, pique knit fabric that measures 10 stitches per linear centimeter counted in the horizontal direction and 21 stitches per linear centimeter counted in the vertical direction. The shirt features a rib knit spread collar; a partial front opening with a two button placket; long sleeves with rib knit cuffs; and a straight, hemmed bottom with side slits.
Style Y-321 is a boys’ pullover garment constructed from 100% cotton, interlock knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The garment features a mock turtleneck; long sleeves with rib knit cuffs; and a straight, hemmed bottom with side slits.
The applicable subheading for Style Y-320 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 is 19.7% ad valorem.
The applicable subheading for Style Y-321 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys': other. The rate of duty is 16.5% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division