United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY B86901

July 1, 1997

CLA-2-61:SF G03 B86901


TARIFF NO.: 6110.20.2015

Judy Piccirillo
Toys "R" Us Traffic Department
461 From Road
Paramus, NJ 07628

RE: The tariff classification of a boys' sweater vest from the Philippines

Dear Ms. Piccirillo:

In your letter dated June 17, 1997 you requested a tariff classification ruling.

Style 21-121101 is a sleeveless, v neck sweater made from a yarn which you state is 100% cotton. It has a full front left over right opening secured by 4 plastic buttons. There are fewer than 9 stitches in 2 centimeters. The bottom is finished with one by one ribbing. The armholes and front opening are finished with a ribbed banding which contains a row of contrasting color thread. You indicate that this style number will be imported in sizes 2-4T. You also indicate that the identical garment will be imported in sizes 4-7+ and in sizes 8-16. In the 4-7+ range the style number will be 40-121101 and in the 8-16 range the number will be 41-121101.

The applicable subheading for this sweater vest in all sizes will be 6110.20.2015, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Sweaters: Boys'. The rate of duty will be 19.4 percent ad valorem. These sweaters fall within textile category designation 345. Based upon international textile trade agreements, products of the Philippines are subject to quota and the requirement of a visa.

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. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.


Alice M. Rigdon
Port Director

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