CLA-2-61:LA:S:T:1:2:G04 D80688
Ms. Hazel D. Ericta
C.F.L. Sportswear Trading Inc.
350 Fifth Avenue, Suite 4010
New York, NY 10118
RE: The tariff classification of an infant's and toddler's knit coverall and hat from
Hong Kong
Dear Ms. Ericta:
In your letter dated July 27, 1998, you requested a tariff classification ruling.
The submitted sample, style PP#178458, is a knit coverall and hat constructed
from 100% cotton, finely knit interlock fabric. The coverall features a rib knit round
neckline, a three snap closure on the left shoulder, long sleeves with rib knit cuffs, a
snap opening extending from the crotch to each ankle, and rib knit cuffs at the ankles.
The knit hat features extra fabric at the top to create ears. The coverall and hat will be
imported in infants' sizes 9 to12 months and 18 to 24 months and unisex toddlers' sizes
2T to 3T.
The applicable subheading for the coverall and hat in infants' sizes will be
6111.20.6020, Harmonized Tariff Schedule of the United States (HTS), which provides
for babies' garments and clothing accessories, knitted or crocheted: of cotton: other:
other: sets. The rate of duty will be 8.4% ad valorem.
The applicable subheading for the coverall in toddlers' sizes will be
6114.20.0046, Harmonized Tariff Schedule of the United States (HTS), which provides
for other garments, knitted or crocheted: of cotton: coveralls, jumpsuits and similar
apparel: other: girls'. The rate of duty will be 11.2% ad valorem.
The applicable subheading for the hat in toddlers' sizes will be 6505.90.1540,
Harmonized Tariff Schedule of the United States (HTS), which provides for hats and
other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in
the piece (but not in strips), whether or not lined or trimmed; . . . other: of cotton, flax or
both: knitted: of cotton: other: other. The rate of duty will be 8.2% ad valorem.
The coverall and hat in infants' sizes fall within textile category designation 239.
The coverall in toddlers' sizes falls within textile category designation 237. The hat in
toddlers' sizes falls within textile category designation 359. As products of Hong Kong,
the coverall and hat in infants' sizes are subject to a visa requirement based upon
international textile trade agreements and the coverall and hat in toddlers' sizes are
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