CLA-2-61:OT:RR:NC:N3:358
Mr. Anthony M. Ross
Hanesbrands Inc.
1000 East Hanes Mill Road
Winston-Salem, North Carolina 27105
RE: The tariff classification of boys’ garments from Bangladesh
Dear Mr. Ross:
In your letter dated July 29, 2016 and received by this office on September 2, 2016, you requested a tariff classification ruling on behalf of Champion Athleticwear. The sample received with your letter will be returned to you, as requested.
Style TSK05 is a toddler boy’s pullover and pant set that are imported together on a hanger. The upper body garment is a boy’s cut and sewn pullover constructed from 100 percent polyester finely knit fabric. The garment features a self-fabric crew neck-line; short, hemmed sleeves with contrasting color inserts on the shoulders; a large printed logo on the front panel; and a hemmed bottom.
The pants are constructed of 100 percent polyester knit fabric and feature an enclosed elasticized waistband and enclosed elasticized leg openings.
Style TSK05 will be imported in sizes 2T - 5T.
Style TSK05 consists of two garments. Note 14, Section XI, Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, unless the context otherwise requires. Therefore, these garments cannot be classified as a set but will be classified separately.
The applicable subheading for the pullover will be 6110.30.3053, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other.” The rate of duty will be 32 percent ad valorem.
The applicable subheading for the pants will be 6103.43.1540, 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 synthethic fibers: Trousers, breeches and shorts: Other: Trousers and breeches: Boys’: Other.” The rate of duty will be 28.2 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 Mack
Director
National Commodity Specialist Division