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NY A88348




October 21, 1996

CLA-2-PD:TC:MEF G 28

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0020; 6104.62.2060

Ms. Carolyn B. Malina
Import/Export Manager
Lands' End Inc.
1 Lands' End Lane
Dodgeville, Wisconsin 53595

RE: The tariff classification of a Toddler Girls' Cotton Knit Sailor Dress and Cotton Knit Panty from Singapore

Dear Ms. Malina:

In your letter dated October 4, 1996, you requested a tariff classification ruling for a Toddler Girls' Cotton Knit Sailor Dress with Panty.

The submitted samples consist of two items: a Cotton Knit Dress and Cotton Knit Panties. Both items are 100% Cotton, and will be imported in Toddler Girls' sizes 2T-4T.

The short-sleeved Cotton Knit Dress, Style Number 37113T, has a two-button opening extending from the rounded neckline in the front of the dress. A scarf is sewn into the back of the neckline. The cotton knit scarf forms a "v" shape in the back of the dress and slips into a tie in front to complete the sailor look. The skirt is gathered at the waist.

The Cotton Knit Panties, Style Number 41421T, emulate a pair of shorts. Elastic is sewn into the waist and leg openings, which provide upper leg coverage.

Both samples, Toddler Girls' Cotton Knit Dress and Cotton Knit Panties are being returned to you as requested.

The applicable subheading for the Toddler Girls' Cotton Knit Dress will be 6104.42.0020, 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: Dresses: Of cotton: Girls'. The rate of duty will be 12.1%.

The Cotton Knit Dress falls within textile category 336. Based upon international textile trade agreements, products of Singapore are subject to the requirement of a visa.

The applicable subheading for the Toddler Girls' Cotton Knit Panties 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%.

The Cotton Knit Panties fall within textile category designation 348. Based upon international textile trade agreements, products of Singapore are subject to quota and the requirement 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,

Carole E. Graves
Port Director

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