CLA-2-61:G35 F89421
Ms. Sandy Dawson
RL Childrenswear Company LLC
P.O. Box 1742
Cumberland Maryland 21501
RE: The tariff classification of a boy’s beach cover-up from the Philippines
Dear Ms. Dawson:
In your letter dated July 10, 2000 you requested a tariff classification ruling for a boy’s beach cover-up.
The submitted sample, style #B/TR310497, is a boy’s beach cover-up constructed from 100% cotton knit terry fabric. The garment features a full frontal opening with a zipper closure, a collar, short hemmed sleeves and a hemmed bottom. You state in your ruling request that the style will be imported in infant sizes S-M-L-XL and toddler sizes 2T, 3T and 4T.
The applicable subheading for the cover-up in infant sizes will be 6111.20.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other: other: other. The rate of duty will be 8.3%.
The applicable subheading for the cover-up in toddler sizes will be 6107.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ underpants briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: other: boys’. The rate of duty will be 8.9%.
The garment in infants’ sizes falls within textile category 239 and in toddler sizes falls within textile category 350. Based upon international textile trade agreements, as a product of the Philippines, the cover-up is subject to quota restraints and the requirement of a visa in toddler sizes. The garment is exempt from quota and visa requirements in infants’ sizes.
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.
The sample will be returned to you under separate cover.
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,
Paul Rimmer
Port Director
Dallas-Fort Worth, TX