CLA-2-61:LA:S:T:1:2:G04 G85805
Mr. Bernard D. Liberati
Morris Friedman & Company
325 Chestnut Street, Suite 415
Philadelphia, PA 19106-3883
RE: The tariff classification of boys’ shortalls from Taiwan
Dear Mr. Liberati:
In your letter dated January 9, 2001, and received by U. S. Customs on January 19, 2001, you requested a tariff classification ruling. This ruling is on behalf of Good Lad Apparel.
The submitted samples, styles F2830, F2831, and F2832, are boys’ shortalls. The garments feature a bib front, self-fabric shoulder straps that attach to the front bib with buttons, applique and embroidery on the front, and short hemmed leg openings. Style F2830 is constructed from 55% linen, 45% cotton woven fabric and also features a patch pocket on the left side leg. Style F2831 is constructed from 65% polyester, 35% cotton woven fabric. Style F2832 is constructed from 65% cotton, 35% polyester knit pique fabric. The garments will be imported in boys’ sizes 2T to 4T.
Your samples will be returned as requested.
The applicable subheading for Style F2830 will be 6203.49.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ . . . trousers, bib and brace overalls, breeches and shorts: of other textile materials: other: bib and brace overalls. The rate of duty will be 2.9% ad valorem.
The applicable subheading for Style F2831 will be 6203.43.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ . . . trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: bib and brace overalls: other: other: boys’, sizes 2-7: other. The rate of duty will be 15.5% ad valorem.
The applicable subheading for Style F2832 will be 6103.42.2015, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ . . . bib and brace overalls . . . knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: bib and brace overalls: other: boys’ sizes 2-7. The rate of duty will be 10.5% ad valorem.
Style F2830 falls within textile category designation 859. Styles F2831 and F2832 fall within textile category designation 237. As products of Taiwan, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.
The designated textile and apparel categories 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, 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 also 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 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 this ruling, please contact Field National Import Specialist Jerene Henry at (562) 624-9358 or National Import Specialist Bruce Kirschner at (212) 637-7079.
Sincerely,
Vera Adams
Port Director
Los Angeles-Long Beach Seaport