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NY B80245




December 24, 1996

CLA-2-61:LA:S:T:1:2:G04 B80245

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.10.0030; 6103.42.1040

Ms. Constance Butler
Customs Coordinator
International Merchandising
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a boy's knit shirt and pants from Turkey

Dear Ms. Butler:

In your letter dated December 2, 1996, you requested a tariff classification ruling.

The submitted sample, style 79204, consists of a boy's shirt and pants constructed from 100% cotton finely knit French terry fabric that measure more than ten stitches per linear centimeter counted in both the horizontal and vertical directions. The shirt features pieced construction on the body and sleeves, a partial front opening with three button closures, a rib knit collar, short hemmed sleeves, side vents and a hemmed bottom. The pants feature a fully elasticized waist and elasticized leg openings. The garment will be imported in toddler boys' sizes 2T, 3T and 4T.

Your sample will be returned as requested.

The applicable subheading for the shirt will be 6105.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts, knitted or crocheted: of cotton: boys': other. The rate of duty will be 20.7% ad valorem.

The applicable subheading for the pants will be 6103.42.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' suits . . . trousers, bib and brace overalls, breeches and shorts: of cotton: trousers and breeches: boys': other. The rate of duty will be 16.9% ad valorem.

The shirt falls within textile category designation 338 and the pants fall within textile category designation 347. As products of Turkey, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.

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. 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Audrey Adams

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