CLA-2-61:RR:NC:TA:N3:356 F82227
Ms. Evelyn P. Milling
Kmart Corporation, Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163
RE: The tariff classification of boys’ knit garments from the Philippines.
Dear Ms. Milling:
In your letter dated January 14, 2000, you requested a tariff classification ruling. As requested, your samples will be returned.
Style 9307, described as a boys’ Wind Set, consists of a hooded top and a pair of pants. You have indicated that the garments, imported in sizes 8-16, will be imported, marketed and sold as a set. Both garments are constructed from 100 percent polyester, finely knit, brushed tricot fabric. The top of Style 9307 is sleeveless and has a self–fabric hood; a partial front opening with three snap closures; rib knit edging at the armholes; rib knit side inserts with piping; welt pockets below the waist; and a straight, hemmed bottom. The pants have a tunnel elastic waistband with non-functional snaps on each side; seven functional snaps along the outside of each leg; rib knit overlays with piping on the outside of each leg; a zippered back pocket; and hemmed leg openings.
The applicable subheading for the hooded top of Style 9307 will be 6103.23.0075, Harmonized Tariff Schedule of the United States, (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: ensembles: of synthetic fibers: other: shirts. The duty rate will be 32.9 percent ad valorem. This is the rate which would apply if the garment were classified separately and classified in subheading 6110.30.3050.
The applicable subheading for the pants of Style 9307 will be 6103.23.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys', ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: ensembles: of synthetic fibers: other: trousers and breeches. The duty rate will be 28.9 percent ad valorem. This is the rate which would apply if the garment were classified separately and classified in subheading 6103.43.1540.
The hooded top of Style 9307 falls within textile category designation 638. The pants of Style 9307 fall within textile category designation 647. Based upon international textile trade agreements, products of the Philippines are subject to a visa requirement and quota restraints.
The designated textile and apparel category and their quota and visa status are the result of international agreements that 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should be verified at the time of shipment.
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 attached to the entry docu ments filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-637-7081.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division