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NY J81795

February 28, 2003

CLA-2-61:RR:NC:TA:358 J81795


TARIFF NO.: 6101.20.0020; 6103.42.1040

Graciela DeAlcon
Wal Mart Stores, Inc.
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of boys’ wearing apparel from Indonesia

Dear Ms. DeAlcon:

This ruling replaces NY J80774 dated February 11, 2003. The submitted garments are constructed of knitted fabric that is 60% cotton, 40% polyester. The articles are classifiable in the appropriate provisions for cotton knitted garments. Our original response to you indicated that the articles were classifiable in the respective provisions for man-made fiber and synthetic fiber articles. The changes are contained within the following text.

Submitted style AW43W650TB consists of two garments, to be imported in toddlers’ sizes 2-4, each of which is manufactured from tricot fabric, which is knitted from 60% cotton/40% polyester. One of these garments is a pair of trousers, elasticized around the waistband. The other garment is characterized by a full-front, zippered opening which extends into the rib-knitted, mock turtleneck, by a rib-knitted waistband, by rib-knitted cuffs of long sleeves, and by an open pocket at the lower portion of each of the fronts.

You have suggested tariff classification for the submitted style under HTS 6112.11.0010; however, this tariff provision will not apply because these garments will not be worn primarily for sporting activities by toddler boys sized 2-4.

As you have requested, the sample garments were returned.

The applicable subheading for the trousers will be 6103.42.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for boys’trousersknitted, of cotton, other; and for the upper body garment will be 6101.20.0020, which provides for boys’anorakswindbreakers and similar articles, knitted, other than those of heading 6103, of cotton, boys’. The duty rate will be 16.2 per cent ad valorem for the trousers and 16 percent ad valorem for the jacket.

The trousers fall within textile category designation 347 and the jacket within 334. Based upon international textile trade agreements products of Indonesia 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.


Robert B. Swierupski

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