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PD A85546

July 26, 1996

CLA-2-PD:TC:MEF G 28

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.42.3040; 6206.30.3030
6104.62.2025; 6104.62.2060

Ms. Susan Sprung
Attorney At Law
D. Hauser, Inc.
182-23 150th Avenue
Springfield Gardens
New York, New York 11413

RE: The tariff classification of Cotton Toddler Sets from India

Dear Ms. Sprung:

In your letter dated July 1,1996, you requested a tariff classification ruling on behalf of Viva Sportswear, Inc. for 100% cotton toddlers' garments which will be imported as sets. Each set will be comprised of a woven top/dress imported with a bottom consisting of either a knit legging or a knit bike short. The garments will be manufactured in Toddlers' sizes 2T - 4T.

The following samples were submitted:

Style 2104KM: Girls' cotton woven long-sleeved dress, featuring elasticized cuffs, a flounced hemline, round collar, and a full frontal opening with button closure.

Style 2103KM: Girls' cotton woven sleeveless top, with bows at the shoulders, a one-button keyhole neckline, and flounced hemline.

Bottoms: Cotton Rib Knit Leggings and Cotton Shorts. Both garments have elastic at the waist and hemmed leg openings.

The samples you provided of Style 2104KM, Plaid Cotton Woven Dress; Style 2103KM, Plaid Cotton Woven Top; and the Cotton Knit Leggings and Shorts will be returned to you as requested.

The applicable subheading for the Cotton Woven Long-sleeved Dress, Style 2104KM, will be 6204.42.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Girls'. The rate of duty will be 11.8%.

The Cotton Woven Long-sleeved Dress falls within textile category designation 336. Based upon international textile trade agreements, products of India are subject to quota and the requirement of a visa.

The applicable subheading for the Cotton Woven Sleeveless Top, Style 2103KM, will be 6206.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' blouses, shirts and shirtblouses: Of cotton: Other: Other: With two or more colors in the warp and/or the filling: Girls': Other. The rate of duty will be 16.2%.

The Cotton Sleeveless Top falls within textile category designation 341. Based upon international textile trade agreements, products of India are subject to quota and the requirements of a visa.

The applicable subheading for the Cotton Rib-Knit Leggings, will be 6104.62.2025, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Trousers and breeches: Girls': Other. The rate of duty will be 16.3%.

The applicable subheading for the Cotton Knit Shorts, will be 6104.62.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Shorts: Girls': Other. The rate of duty will be 16.3%.

Both the Cotton Knit Leggings and Shorts fall within textile category designation 348. Based upon international textile trade agreements, products of India are subject to quota and the requirements of a visa.

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. 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 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.

Sincerely,

David J. Austin
Acting Port Director

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