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NY M86673

October 5, 2006

CLA-2-61:RR:NC:TA:N3:358 M86673


TARIFF NO.: 6104.63.2060; 6110.30.3059

Mr. Michael Hubsmith
2401 Edgewood Avenue South
Minneapolis, MN 55426

RE: The tariff classification of a children’s pullover and shorts set from China

Dear Mr. Hubsmith:

In your letter dated September 11, 2006, you requested a tariff classification ruling. Your samples are being retained for reference purposes.

The submitted samples, style number 03-819 is described as a children’s sun guard swimsuit shirt and short set. The garments are made of 100% polyester finely knit fabric. The short sleeve pullover shirt has a stand-up collar band, hemmed, raglan sleeves, and a hemmed bottom. Contrast colored whipstitching connects the sleeves and collar band.

The pull-on boxer style shorts have an elastic waistband and interior adjustable tunnel drawstring. The articles will be sized for children 2-8.

You suggest in your letter that the shorts and shirts are classified in the subheading provisions for “imported as parts of sets-category 237.” The provisions to which you refer apply to certain synthetic fiber and man-made fiber knit shorts and shirts.

Headquarters Ruling 963454, dated February 22, 2000, describes two-piece playsuits as follows:

Two-piece physically connected entireties for girls 2-14 and boys 2-7, such as shirts and shorts having matching buttons and buttonholes, or shoulder loops with suspender straps designed to join the two pieces, which are so manufactured that the use of one without the other is not practicable, are encompassed within this category. However, button/buttonhole sets with pants that can reasonably be worn without the shirt, are not within this provision and are reportable separately.

The subject shirt and shorts are not garments imported as parts of playsuits because they lack the dependent structural characteristics necessary for the provisions.

You state in accompanying literature that style number 03-819 “is suited for the sun” and that the pictured “swim sets super-soft fabric gives our swim sets an amazing feel with Coolibar™ exclusive protection.” Protection against the sun is not commonly recognized as a primary design feature of garments intended to be principally sold as swimwear. Headquarters Ruling 961337, dated November 20, 1998, and Headquarters Ruling 955009, dated November 23, 1999, among others, discuss this issue at length, concluding that swimwear describes garments used for swimming, and not just garments related to water based activities.

The applicable subheading for the style number 03-819 pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States, (HTS), which provides for pullovers and similar articles, knitted or crocheted, of man-made fibers, other, other, women’s or girls’, other. The rate of duty is 32 per cent ad valorem.

The applicable subheading for the style number 03-819 shorts will be 6104.63.2060, Harmonized Tariff Schedule of the United States, (HTS), which provides for trousers and shorts (other than swimwear), knitted or crocheted, of synthetic fibers, other, other, shorts, girls’, other. The rate of duty is 28.2 per cent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The pullover of this style falls within textile category designation 639. The shorts of this style fall within textile category designation 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.


Robert B. Swierupski

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