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NY F85549

May 1, 2000

CLA-2-61: G03 F85549


TARIFF NO.: 6105.10.0020, 6203.42.4055

Morris Shalom
Allura Imports
112 West 34th Street
New York, NY 10120

RE: The tariff classification of a boy’s two-piece playsuit from China

Dear Mr. Shalom:

In your recent letter, you requested a tariff classification ruling.

Style 4683 is a two-piece playsuit consisting of an upper body knit garment and a lower body woven garment. In a telephone conversation, you clarified that the fabrics are both 100% cotton and that the country of origin is China. The short sleeve top is made from a fine knit fabric and has a full front left over right opening secured by plastic buttons, a v-shaped neckline, and a hemmed bottom. The neckline and sleeves are trimmed with piping and there is a large applique across the chest front. There are four buttons located at the waistline of the shirt (two in front and two in back, positioned on each side of the garment center.) These buttons are larger than those used to secure the front opening and of a color that contrasts with the shorts. The blue denim shorts have a zippered fly, hemmed legs and a number of pockets on both the front and back sides. The waistband is not elasticized and there are no belt loops. Four buttonholes on the waistband line up with the four buttons on the shirt. You have enclosed an illustration of a hangtag that indicates that these two pieces are intended to be joined together by being buttoned to one another. The tag states “2 PC. PLAYSUIT WITH REINFORCED 4 BUTTON/BUTTONHOLE ATTACHMENT.” You also have indicated that this two piece playsuit will be imported in boys’ sizes 4-7 as style 4683 and additionally in boys’ sizes 2-4 as style 2683.

The applicable subheading for the shirt will be 6105.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ shirts, knitted or crocheted: Of cotton: Boys’: Imported as parts of playsuits. The rate of duty will be 20.2 percent ad valorem.

The applicable subheading for the shorts will be 6203.42.4055, HTS, which provides for Men’s or boys’trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Shorts: Boys’: Imported as parts of playsuits. The rate of duty will be 17 percent ad valorem.

Both the shirt and shorts fall within textile category designation 237. Based upon international textile trade agreements, products of China 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.


Alice M Rigdon
Port Director

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