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NY E81230

May 4, 1999

CLA-2-61:SF:G03 E81230


TARIFF NO.: 6109.90.1009; 6114.20.0035

Cindy Scott
BDP International, Inc.
2721 Walker Avenue N. W.
Grand Rapids, MI 49504

RE: The tariff classification of a boys shirt and short overall from the Philippines

Dear Ms. Scott:

In your letter dated April 23, 1999 you requested a tariff classification ruling on behalf of your client, Meijer, Inc.

Style 1301 consists of two garments, both made from fine knit fabrics. The upper body garment is a pullover t-shirt with short hemmed sleeves and a hemmed bottom. The round neck is finished with contrasting color rib knit. The label indicates that the fiber content is 65% polyester and 35% cotton. You have identified the lower body garment as an overall, but we call it a one-piece playsuit. It is sleeveless with short hemmed legs and a snap crotch opening secured by four metal snaps. The body of this garment extends upward above the natural waistband. This extension tapers to a square neckline in the front and to a point in the back. Narrow self fabric straps which are permanently attached to the back point, are brought forward over the shoulders and joined by adjustable buttons to the corners of the front top. There is a applique in the center chest. Your letter doesnt identify the size range beyond toddler boys.

The applicable subheading for the t-shirt will be 6109.90.1009, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Mens or boys: T-shirts: Boys. The rate of duty will be 33 percent ad valorem.

The applicable subheading for the lower body garment will be 6114.20.0035, HTS, which provides for Other garments, knitted or crocheted: Of cotton: Sunsuits, washsuits, one-piece playsuits and similar apparel: Boys. The rate of duty will be 11.2 percent ad valorem.

The T-shirt falls within textile category designation 638 and the playsuit within category 237. 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.

In accordance with your request your samples will be returned to you under separate cover. National Import Specialist Bruce Kirschner would like these samples for his permanent collection. If possible could you please send them to him when you no longer need them.

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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