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NY J81897

March 11, 2003

CLA-2-61:RR:NC:TA:358 J81897


TARIFF NO.: 6103.42.1040; 6110.20.2040

Claire Seeley
Moksha Worldwide Inc.
361 Park Avenue
Glencoe, IL 60022

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

Dear Ms. Seeley:

In your letter dated February 24, 2003 you requested a classification ruling.

Submitted style 4524-4525 consists of two garments, each of which is manufactured from fleece fabric of 60% cotton/40% polyester. One of these garments is a pair of trousers, characterized by loose-fitting legs, by a fully elasticized waistband, and by open pockets located at each side of the waist and at each side of the upper back.

The other of these garments is a loose-fitting, pullover, characterized by a rib-knitted waistband and rib-knitted cuffs of long sleeves, by a hood, and by an open, pouch pocket at the center of the lower portion of the front.

Although you suggest classification under HTS 6103.42.2015 for the trousers, since there is neither a bib rise above the waist nor brace styling, the applicable subheading for the trousers of this submitted style will be 6103.42.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for boys’trousersknitted, of cotton, boys’, other.

The pullover of this style will be classified under HTS 6110.20.2040, which provides for pullovers, sweatshirtsand similar articles, knitted.., of cotton, other, other, sweatshirts, boys’. The duty rates will be 16.2 and 16.9 per cent ad valorem, respectively.

The trousers fall within textile category designation 347 and the pullover falls within 338. Based upon international textile trade agreements products of Vietnam may be 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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