CLA-2-62:OT:RR:NC:N3:358
Ms. Karen Wilder
The Gymboree Corporation
500 Howard Street
San Francisco, CA 94105
RE: The tariff classification of boys’ woven garments from Bangladesh, China and Indonesia.
Dear Ms. Wilder:
In your letter dated September 20, 2013, you requested a tariff classification ruling. Four samples were submitted for review. As requested, the samples will be returned.
The four garments are described as boys’ shirt- jackets and “shackets.” All styles contain woven cotton shells and interior insulating layers. The styles will be offered in boys’ size ranges XS-XL, the age equivalent of 4 to 14. They will be sold at retail during the Holiday and Winter selling seasons.
PO#204126 is a boys’ woven shirt. It has an outer shell that is constructed of yarn dyed cotton flannel shirting fabric. The body and sleeve linings are polyester quilted taffeta with lightweight polyfill batting. The garment has a chief weight cotton and polyester knit hood sewn into the interior neckline. It has a spread collar; a full front six button opening that fastens left over right secured by plastic shirt buttons; set-in long sleeves with vented shirt button cuffs; a rear yoke; two chest patch pockets with shirt button flap closures and a curved, hemmed bottom.
PO#923905 is a boys’ woven shirt. It has an outer shell that is constructed of cotton corduroy shirting fabric. The body of the garment is lined with polyester “Sherpa fleece” fabric and the sleeves are lined with polyester quilted taffeta with lightweight polyfill batting. It has a spread collar; a full front five button opening that fastens left over right secured by metal snaps; set-in long sleeves with vented metal snap cuffs; a rear yoke; two chest patch pockets with metal snap flap closures and a curved, hemmed bottom.
PO#924631 is a boy’s woven shirt. It has an outer shell that is constructed of yarn dyed cotton flannel shirting fabric. The body of the garment is lined with polyester “Sherpa fleece” fabric and the sleeves are lined with polyester quilted taffeta with lightweight polyfill batting. The garment has a spread collar; a full front five button opening that fastens left over right secured by plastic shirt buttons; set-in long sleeves with vented shirt button cuffs; a rear yoke; two chest patch pockets with shirt button flap closures and a curved, hemmed bottom.
PO#923744 is a boys’ woven shirt. It has an outer shell that is constructed of cotton chambray quilted fabric. The body and sleeve linings are polyester quilted taffeta with lightweight polyfill batting. It has a spread collar; a full front six button opening that fastens left over right secured by metal snaps; set-in long sleeves with vented metal snap cuffs; a rear yoke; two chest patch pockets with metal snap flap closures and a straight, hemmed bottom.
The applicable subheading for PO#923744 will be 6205.20.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: other: other: with two or more colors in the warp and/or the filling: other: boys’. The duty rate will be 19.7% ad valorem.
The applicable subheading for PO#923905 will be 6205.20.2044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: other: corduroy: boys’ . The duty rate will be 19.7% ad valorem.
The applicable subheading for PO#204126 and PO#924631 will be 6205.20.2047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: other: other: with two or more colors in the warp and/or the filling: napped. The duty rate will be 19.7% 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 this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.
Sincerely,
Gwenn Kirschner
Acting Director,
National Commodity
Specialist Division