CLA-2-61; 62:RR:NC:TA:358 H87773
Evelyn P. Milling
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163
RE: The tariff classification of overall sets for toddler boys’ wear from Bangladesh
Dear Ms. Milling:
In your letter dated February 12, 2002 you requested a classification ruling.
Each of the sleeveless, long-legged overalls of the three styles submitted is basically characterized by straps, adjustable by means of metal hardware, which extend from the upper back of the garment, through a textile loop sewn onto the shoulder of each of the upper body garments of the three submitted styles, to connect to the upper corners of the bib front of the three overalls by means of metal hardware, and by metal buttons at each side of the waistline.
The overalls, manufactured from denim fabric of 100% cotton, of style 4568 are accompanied by an upper body garment, manufactured from rib-knitted fabric of 60% cotton/40% polyester and styled, in addition to the shoulder loops, by long sleeves, by a shirt-type collar, and by a partial-front, buttoned opening.
The overalls, manufactured from corduroy fabric of 100% cotton, of style 4569 are accompanied by an upper body garment, manufactured from jersey fabric of 60% cotton/40% polyester and styled as is style 4568.
The overalls, manufactured from twill fabric of 100% cotton, of style 4570 are accompanied by an upper body garment, manufactured from yarn-dyed, flannel fabric of 100% cotton and styled, in addition to the shoulder loops, by long sleeves with buttoned cuffs, by a shirt-type collar, and by a full-front, buttoned opening.
The three submitted styles are being retained for reference purposes by the U.S. Customs Service.
The applicable subheading for the overalls of each of the three styles will be 6203.42.2025, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…bib and brace overalls…; of cotton; other; other; boys’, sizes 2-7; imported as parts of playsuits. The duty rate will be 10.4 per cent ad valorem.
The applicable subheading for the upper body garment of style 4570 will be 6205.20.2055, which provides for …boys’ shirts; of cotton; other; other; other; with two or more colors in the warp and/or the filling; other; boys’; imported as parts of playsuits. The duty rate will be 20 per cent ad valorem.
The applicable subheading for the upper body garment of style 4568 and of style 4569 will be 6105.10.0020, which provides for …boys’ shirts; knitted…; of cotton; boys’; imported as parts of playsuits. The duty rate will be 20 per cent ad valorem.
Each of the overalls and each of the shirts falls within textile category designation 237. Based upon international textile trade agreements products of Bangladesh are subject to quota and the requirement of a visa.
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 the ruling, contact National Import Specialist Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division