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NY 885816





May 14, 1993

CLA-2-61:S:N5:358 885816

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5020; 6110.30.3055; 6104.63.2025

Mr. Eric Wu
Goldenwood International, Inc.
1415 South Main Street
Los Angeles, California 90015

RE: The tariff classification of children's knit garments from Taiwan.

Dear Mr. Wu:

In your letter dated April 29, 1993, you requested a tariff classification ruling.

The submitted samples are described as follows:

Style 18087 - An infant girl's 100% polyester pants set. The set has a swing type pullover with stitched-on flowered appliques, long sleeves with ribbed knit cuffs, a ribbed knit scooped neck, trimmed with lace, and a partial zippered back. The matching pants have an elasticized waist, and ribbed knit fabric at the cuffs and ankles.

Style 28087 - A girl's 100% polyester swing-type pullover and matching pants. The pullover has stitched-on flowered appliques, long sleeves with ribbed knit cuffs, a ribbed knit scooped neck, trimmed with lace, and a partial zippered back. The matching pants have an elasticized waist, and ribbed knit fabric at the cuffs and ankles.

In a telephone conversation with you on May 6, 1993, you stated that Style 18087 will be imported in size 24 months and Style 28087 will be imported in sizes 2T-4T.

The applicable subheading for the infant's set Style 18087, will be 6111.30.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories, knitted or crocheted, of synthetic fiber, other, sets. The rate of duty will be 17% ad valorem.

The applicable subheading for the toddler pullover, Style 28087, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, girls'. The rate of duty will be 34.2% ad valorem.

The applicable subheading for the toddler pants, Style 28087, will be 6104.63.2025, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' trousers , of synthetic fibers, other, other. The rate of duty will be 30% ad valorem.

The infant's set, Style 18087, falls within textile category designation 239. Based upon textile trade agreements, products of Taiwan are presently subject to visa requirements and quota restraints.

The toddler pullover, Style 28087, falls within textile category designation 639. Based upon textile trade agreements, products of Taiwan are presently subject to visa requirements and quota restraints.

The toddler pants, Style 28087, falls within textile category 648. Based upon textile trade agreements, products of Taiwan are presently subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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