CLA-2-61:S:N5:358 809355
Mr. Jerry Armani
Mamiye Sales, Inc.
112 West 34th Street
Suite 700
New York, New York 10120-0018
RE: The tariff classification of a boy's tank top and boxer style shorts from Sri Lanka.
Dear Mr. Armani:
In your letter dated April 18, 1995, you requested a tariff classification ruling.
The submitted samples are described as follows:
Style LM001 - A pair of boys' boxer style shorts. The garment is constructed from finely knit 100% cotton fabric. The short features an exposed elasticized waistband, fly front and a circular applique 2" in diameter on the lower left leg.
Style LM001 - A boys' tank top. The garment is constructed from the same finely knit cotton fabric. It features capping at the neckline and armhole openings and a hemmed bottom. The garment body, which is tapered at the top and flaired at the bottom, features a circular applique, 2" in diameter, on the lower left side.
You state in your letter that the shorts and tank top will be imported in boys' sizes 2-4T and 4-7.
We are returning your samples as you requested.
The applicable subheading for the boxer style shorts will be 6107.11.0020, 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, underpants and briefs, of cotton, boys'. The rate of duty will be 7.8% ad valorem.
The shorts fall within textile category designation 352. Based upon international textile trade agreements, products of Sri Lanka are presently subject to visa requirements and quota restraints.
The applicable subheading for the tank top will be 6109.10.0023, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, men's or boys', other, tank tops and other singlets, boys'. The rate of duty will be 20.6% ad valorem.
The tank top falls with textile category designation 338. Based upon international textile trade agreements, products of Sri Lanka are presently subject to visa requirements and quota restraints.
The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport