CLA-2-62:RR:NC:TA:3:358 D87830
Ms. Karen J. Brandenburger
Hanna Anderson
1010 NW Flanders
Portland, OR 97209
RE: The tariff classification of infants and toddlers overalls and pants from China.
Dear Ms. Brandenburger:
The submitted samples are described as follows:
Style #18196 – a pair of infants’, toddler boys’ and girls’ woven corduroy pants. The item is constructed of 100% cotton fabric and features an elasticized waist, two front slash pockets and hemmed leg openings.
Style #19255- a pair of toddler boys’ and girls’ woven corduroy overalls. The item is constructed of 100% cotton fabric and features adjustable shoulder straps, a high rise front and back, a chest patch pocket and two metal button closures at each side. The overalls also have two front slash pockets, a fake fly, two rear patch pockets, and long hemmed leg openings.
Style #19256- a pair of toddler boys’ and girls’ woven corduroy overalls. The item is constructed of 100% cotton fabric and features adjustable shoulder straps, a high rise front and back, a chest patch pocket and two metal button closures at each side. The overalls also have two front slash pockets, a fake fly, two rear patch pockets, and long hemmed leg openings.
Your letter did not indicate the size(s) in which the items will be imported. We
assume, for the purposes of classification, that Style #18196 will be imported in infants sizes 9-24 months, and toddler sizes 2T-4T. Style #19255 will be imported in toddler sizes 2T-4T, and Style #19256 will be imported in kids sizes 4-6X.
The applicable subheading for the infants’ pants, Style #18196 will be 6209.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies= garments and clothing accessories of cotton, other, trousers, breeches and shorts, except those imported a parts of sets. The rate of duty will be 16.3% ad valorem.
The pants fall within textile category designation 239. Based upon international textile trade agreements, products of China are presently subject to quota restraints and visa requirements.
The applicable subheading for the toddlers’ pants, Style #18196 will be 6204.62.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, trousers and breeches, girls’ corduroy, other. The rate of duty will be 17.2% ad valorem.
The pants fall within textile category designation 348. Based upon international textile trade agreements, products of China are presently subject to quota restraints and visa requirements.
The applicable subheading for the toddlers’ overalls, Style #19255 and 19256 will be 6204.62.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, bib and brace overalls, other, girls’, other. The rate of duty will be 9.2% ad valorem.
The overalls fall within textile category designation 237. Based upon international textile trade agreements, products of China are presently subject to quota restraints and visa requirements.
The designated textile and apparel category may be subdivided into parts. If so, visa 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 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 Bruce Kirschner at 212-637-7079.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division