CLA-2-61:LA:S:T:1:2:G04 A87515
Ms. Saralee Antrim-Saizan
Customs Compliance Administrator
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097
RE:The tariff classification of a child's knit union suit and cap from
Macau
Dear Ms. Antrim-Saizan:
In your letter dated September 6, 1996, on behalf of Warner Brothers
Worldwide Retail, you requested a tariff classification ruling.
The submitted sample, style 5003, is a child's union suit and matching cap
constructed from 100% cotton finely knit fabric. The union suit is one piece
extending from the neck to the ankles and features a frontal opening extending
from the neck to the crotch with left over right button closure, long sleeves
with rib knit cuffs and rib knit cuffs at the leg openings. The cap is pointed
with a pompom at the end. The garment will be imported in children's sizes XXS
to XL.
Chapter 61, Note 9 states that garments of this chapter designed for left
over right closure at the front shall be regarded as men's or boys' garments
unless the cut of the garment clearly indicates that it is designed for one or
other of the sexes. Based on this note, style 5003 will be classified as a
boy's garment.
The union suit and cap are considered to be composite goods and are
classified together following rule 3(b) of the General Rules of Interpretation,
Harmonized Tariff Schedule of the United States (HTS). The essential character
is imparted by the union suit.
Your sample will be returned as requested.
The applicable subheading for style 5003 will be 6107.91.0030, 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: sleepwear. The rate of duty
will be 9.2% ad valorem.
The garment falls within textile category designation 351. As a product of
Macau, this merchandise is subject to a visa requirement and quota restraints
based upon international textile trade agreements.
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. 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 merchandise is subject to Consumer Product Safety Commission (CPSC)
flammability fabrics standards. Please contact the CPSC to determine the status
of this merchandise for compliance purposes. This ruling applies to the
classification of the merchandise and not to its admissibility under the terms
of CPSC standards.
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.
Sincerely,
Audrey Adams
Port Director
Los Angeles