CLA-2-61:RR:NC:TA:N3:358 C84615
Mr. Charles Santarelli
Mersant International
158-12 Rockaway Boulevard
Jamaica, NY 11434-4840
RE: The tariff classification of a boy's shirt and shorts from Bangladesh.
Dear Mr. Santarelli:
In your letter dated February 26, 1998, on behalf of your client Salmor Import Export, you requested a tariff classification ruling.
The submitted samples no style number indicated, is a boy's 60% cotton, 40% polyester knit shirt and shorts. The top features a shirt type collar with a three button opening at the neck, short sleeves, a button on both sides at the waist, and a hemmed bottom. The shorts feature an elasticized drawstring waist, a button hole on both sides at the waist, and hemmed leg openings.
In a telephone conversation with you on March 25, 1998, you stated that the style number for the shorts and shirt will be #4321. You also stated that the garments will be imported for boys' sizes 2-4, 4-7, and 8-16.
We are sorry that we will not be able to provide you with a binding ruling for sizes 8-16. However, we suggest if a binding ruling is needed for those sizes, you should submit a sample to Customs requesting the classification and duty rate. We are returning your samples as you requested.
The applicable subheading for the shirt will be 6105.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts, knitted or crocheted, of cotton, boys', other. The rate of duty will be 20.5% ad valorem.
The shirt falls within textile category designation 338. Based upon textile trade agreements, products of Bangladesh are presently subject to quota restraints and visa requirements.
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' trousers, bib and brace overalls breeches and shorts, of cotton, trousers, breeches and shorts, shorts, boys', other. The rate of duty will be 16.7% ad valorem.
The shorts fall within textile category designation 347. Based upon textile trade agreements, products of Bangladesh are presently subject to quota restraints and visa requirements.
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 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 212-466-5865.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division