CLA-2-61:RR:NC:WA:N5:356 A84755
Mr. Peter Weinrauch
Import Commodity Group Ltd.
Hook Creek Boulevard & 145th Avenue, Bldg A5
Valley Stream, NY 11582
RE: The tariff classification of boys' knit garments from India.
Dear Mr. Weinrauch:
In your letter dated June 12, 1996, you requested a tariff
classification ruling on behalf of Briefly Stated, Inc.
Style BKSC100 will be imported in sizes 8-20 and consists of
a boys' pullover and a pair of boys' pants. Both garments are
constructed from 100 percent cotton, waffle knit fabric which
measures more than 9 stitches per two centimeters counted in the
horizontal direction. The pullover features a rib knit Henley
neckline; a partial front opening with three button closures; long
sleeves with rib knit cuffs; and a hemmed bottom with side slits.
The pants feature a jacquard elastic waistband; a one button fly
front opening; and rib knit cuffs at the ankles.
Style BKSC200 will be imported in sizes 8-20 and consists of
a boys' pullover and a pair of boys' shorts. Both garments are
constructed from 100 percent cotton, waffle knit fabric which
measures more than 9 stitches per two centimeters counted in the
horizontal direction. The pullover features a rib knit, Henley
neckline; a partial front opening with three button closures;
short, hemmed sleeves; and a hemmed bottom with side slits. The
shorts feature a jacquard elastic waistband; a one button fly front
opening; and hemmed leg openings.
The applicable subheading for the pullovers will be
6110.20.2065, Harmonized Tariff Schedule of the United States
(HTS), which provides for sweaters, pullovers, sweatshirts,
waistcoats, (vests) and similar articles, knitted or crocheted: of
cotton: other: other: other: men's or boys'. The duty rate will be
19.9 percent ad valorem.
The applicable subheading for the pants will be 6103.42.1040,
Harmonized Tariff Schedule of the United States (HTS), which
provides for men's or boys' ... trousers,... knitted or crocheted:
of cotton: trousers and breeches: boys': other. The duty rate will
be 16.9 percent ad valorem.
The applicable subheading for the shorts will be 6103.42.1070,
Harmonized Tariff Schedule of the United States (HTS), which
provides for men's or boys' shorts...(other than swimwear), knitted
or crocheted: of cotton: shorts: boys': other. The duty rate will
be 16.9 percent ad valorem.
The pullovers fall within textile category designation 338 and
the trousers and shorts fall within textile category designation
347. Based upon international textile trade agreements, products
of India are 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 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 Mary Ryan at 212-466-5877.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division