CLA-2-61:SF G03 B84697
Prestige Global Co., Ltd.
Philippine Stock Exchange Centre
W-2405B West Tower, Exchange Road
Ortigas Center, Pasig City
Philippines
RE: The tariff classification of toddlers' pants and pullover from the Philippines
In your undated letter which was received by the U. S. Customs Service on April 28, 1997 you requested a tariff classification ruling.
You have submitted two items made from a fine knit fabric which you state is 100% polyester. The interior surface is fleece. The first submitted sample is a long sleeve pullover with a hemmed bottom. This sample is identified as style LF7-115. The round neck and the sleeve cuffs are rib knit. Both the body and sleeves are pieced. The second sample is a pair of pull-on pants with a fully enclosed elasticized waistband and ribbed cuffs at the ankles. You have indicated that these garments will be imported in toddler sizes, specifically 2T, 3T and 4T.
The applicable subheading for the top will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Men's or boys'. The rate of duty will be 33.5 percent ad valorem . The applicable subheading for the pants will be 6103.43.1540, HTS, which provides for Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Trousers, breeches and shorts: Other: Trousers and breeches: Boys': Other. The rate of duty will be 29.5 percent ad valorem.
The top falls within textile category designation 638 and the pants within category 647. Based upon international textile trade agreements, products of the Philippines are subject to quota and the requirement of a visa.
The designated textile and apparel categories 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.
While you have requested a ruling on style LF7-115, and you have indicated that it is similar to styles LF7-222 and LF7-320, we are unable to rule on any style other than that which was submitted. Colors and design are factors to be considered in determining whether the items are to be classified as boys, girls or unisex. Certain designs and certain colors are considered to be gender specific. The submitted sample, in dark colors with the words, "TEAM 54 SPIRIT" is considered to be boys.
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.
Sincerely,
Alice M. Rigdon
Port Director
San Francisco