CLA-2-61:LA:S:T:1:2:G04 C88957
6203.42.4060; 6204.62.4060
Mr. Joseph S. Kaplan
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219
RE: The tariff classification of boys' and girls' knit shirts
and shorts from China or the Philippines
Dear Mr. Kaplan:
In your letter dated June 9, 1998, on behalf of your client,
Stretch-O-Rama, Inc., you requested a tariff classification
ruling.
The submitted samples, style's 28364 and 58366, are two-piece playsuits consisting of knit shirts and woven shorts. You
state in your letter that style 28364 will be imported for girls'
sizes 2/4, 4/6X, and 7/14 and that style 58366 will be imported
for boys' sizes 2/4, 4/7, and 8/14. You also state that the two-piece playsuits can be identified as boys' apparel or girls'
apparel by the colors of the shorts and shirt collars and the
length of the shorts (mid-calf for boys, "short-shorts" for
girls) as well as by size.
The shirt for both styles is constructed from 100% cotton
finely knit fabric that measure more than ten stitches per linear
centimeter counted in both the horizontal and vertical
directions. The shirt features a partial front, left over right
opening with three button closures, a woven collar constructed
from the same fabric as the shorts, short hemmed sleeves and a
hemmed bottom. The shorts for both styles are constructed from
100% cotton woven twill fabric. The shorts feature a zippered
fly front opening with a single metal button closure at the
waistband, front pockets, a coin pocket, patch pockets in back,
and hemmed leg openings. The waistband of the shorts is straight
and does not contain any elastic or belt loops. There are four
buttons located at the waistline of the shirt (two in front and
two in back) that attach to the waistline of the shorts by means
of compatible buttonholes. The samples have descriptive hangtags
affixed to them which feature large plain black letters reading
"2 PC PLAY SET WITH REINFORCED 4 BUTTON/BUTTONHOLE ATTACHMENT."
The hangtags feature illustrations of the shirt and shorts and
show how they attach to each other and that they are meant to be
worn together. In accordance with Headquarters Ruling Letter HQ
950131 dated November 6, 1991, the hangtag should read "2 PIECE
PLAYSUIT" and include appropriate language which would indicate
that the component pieces are designed to be worn together.
With regard to style 28364, 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, the shirt for style
28364 will be classified as a boy's garment.
With regard to style 58366, the Textile Category Guidelines,
page 9, states: Two-piece physically connected entireties for
girls 2-14 and boys 2-7, such as shirts and shorts having
matching buttons and buttonholes, or shoulder loops with
suspender straps designed to join the two pieces, which are so
manufactured that the use of one without the other is not
practicable, are encompassed within this category. Based on the
guidelines and that the HTSUS tariff classification concept for
two-piece playsuits is limited to boys' sizes 2-7, this style in
boys' sizes 8-14 will be classified as a shirt and a pair of
shorts.
The applicable subheading for the knit shirt, style 28364,
will be 6105.10.0020, Harmonized Tariff Schedule of the United
States (HTS), which provides for men's or boys' shirts, knitted
or crocheted: of cotton: boys': imported as parts of playsuits.
The rate of duty will be 20.5% ad valorem.
The applicable subheading for the girl's shorts, style
28364, will be 6204.62.4060, Harmonized Tariff Schedule of the
United States (HTS), which provides for women's or girls' suits
. . . trousers, bib and brace overalls, breeches and shorts: of
cotton: other: other: other: shorts: girls': imported as parts of
playsuits. The rate of duty will be 17.3% ad valorem.
The applicable subheading for the boy's knit shirt, style
58366 in sizes 2/4 and 4/7, will be 6105.10.0020, Harmonized
Tariff Schedule of the United States (HTS), which provides for
men's or boys' shirts, knitted or crocheted: of cotton: boys':
imported as parts of playsuits. The rate of duty will be 20.5%
ad valorem.
The applicable subheading for the boy's shorts, style 58366
in sizes 2/4 and 4/7, will be 6203.42.4055, Harmonized Tariff
Schedule of the United States (HTS), which provides for men's or
boys' suits . . . trousers, bib and brace overalls, breeches
and shorts: of cotton: other: other: shorts: boys': imported as
parts of playsuits. The rate of duty will be 17.3% ad valorem.
The applicable subheading for the boy's knit shirt, style
58366 in sizes 8/14, 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 applicable subheading for the boy's shorts, style 58366
in sizes 8/14, will be 6203.42.4060, Harmonized Tariff Schedule
of the United States (HTS), which provides for men's or boys'
suits . . . trousers, bib and brace overalls, breeches and
shorts: of cotton: other: other: shorts: boys': other. The rate
of duty will be 17.3% ad valorem.
The girl's knit shirt and woven shorts, style 28364, falls
within textile category designation 237 and the boy's knit shirt
and woven shorts, style 58366 in sizes 2/4 and 4/7, falls within
textile category designation 237. As products of China or the
Philippines, this merchandise is subject to a visa requirement
and quota restraints based upon international textile trade
agreements.
The boy's knit shirt, style 58366 in sizes 8/14, falls
within textile category designation 338 and the boy's woven
shorts, style 58366 in sizes 8/14, falls within textile category
designation 347. As products of China or the Philippines, 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 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,
Irene Jankov
Port Director
Los Angeles-Long Beach Seaport