Customs Ruling NY N238533 - The tariff classification of garments from India.

search within category:where physical possession required, when goods bailment. BMW NA points statutory language same condition drawback place 1985, when Customs issued C.S.D. 85-52 (Aug. 16, 1985). That provision, 19 U.S.C. § 1313(j)(2), provided goods “possession party claiming drawback.” As explained above, CBP has consistently interpreted language mean owner goods retains dominion control over goods while goods entrusted another, bailee, bailee, FTZ operator has any rights goods beyond bailee.

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NY N238533
Feb 21, 2013

Type : Classification • HTSUS : 6107.11.0020; 6110.20.2069

CLA-2-61:OT:RR:NC:N3:354

Ms. Eileen Family
OHL International
5101 South Broad St.
Philadelphia, PA 19112

RE: The tariff classification of garments from India.

Dear Ms. Family:

In your letter dated February 12, 2013, you requested a tariff classification ruling on behalf of your client, Hanna Andersson Corp. The samples submitted will be returned.

Style 32616 is a 3-pack of boys’ XS 100% knit cotton underwear briefs. The item is sized for boys one to 3½ years of age. The undergarment features an open fly, an enclosed elastic waistband and capping at the leg openings.

Style 32678 is a boy’s upper body garment similar to a T-shirt. It is constructed from 100% cotton, rib knit fabric. The garment has a rib knit crew neckline, short hemmed sleeves and a straight hemmed bottom. While the item is described as a “boy’s crew undershirt,” classification in the tariff heading for T-shirts is precluded because the fabric is not jersey or interlock construction. The item will be sized for boys one year to 3 ½ years of age.

The applicable subheading for style 32616 will be 6107.11.0020, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of cotton: Boys’. The duty rate will be 7.4 percent ad valorem.

For boys’ sizes 2 years of age and older, the applicable subheading for Style 32678 will be 6110.20.2069, HTSUS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The duty rate 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 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 classification of the underwear brief, contact National Import Specialist 354 at (646) 733-3054. If you have any questions regarding the classification of the upper body garment, contact Bruce Kirschner at 646-733-3048.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division