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NY B82532




March 11, 1997

CLA-2-PD:TC:MEF G 28

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6104.63.2028

Ms. Judy Miller
Customs Coordinator
Wal-Mart Stores, Inc.
702 SW 8th Street
Bentonville, Arkansas 72716-4318

RE: The tariff classification of Toddlers' Knit Pullover and Legging Sets from the Philippines

Dear Ms. Miller:

In your letter dated February 24, 1997, you requested a tariff classification ruling for two styles of Toddlers' Knit Pullover and Legging Sets. The two samples submitted were Style SH 1973 and Style SH 1974.

Style SH 1973 is a 60% polyester/40% cotton knit Toddlers' Tunic Top with Legging Set. The top has a round rib knit neckline and full length sleeves with rib knit cuffs. Other features include side slits and a hemmed bottom. The leggings have an elastic waist.

Style SH 1974 is a 60% polyester/40% cotton knit Toddlers' A-Line Top with Legging Set. The top has a round rib knit neckline. The full length sleeves and bottom are hemmed. The leggings have an elastic waist.

Both styles will be imported in Toddler Sizes 2-4T. Both samples will be returned to you as requested.

The applicable subheading for the Toddlers' Tunic Top, Style SH 1973, and the Toddlers' A-Line Top, Style SH 1974 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: Other: Other: Other: Women's or girls. The rate of duty will be 33.5%.

The Toddlers' Tunic Top and A-Line Top fall within textile category designation 639. Based upon international textile trade agreements, products of the Philippines are subject to quota and the requirement of a visa.

The applicable subheading for the knit Leggings imported under Styles SH 1973 and SH 1974 will be 6104.63.2028 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 synthetic fibers: Other: Other: Trousers and breeches: Girls' Other: Other. The rate of duty will be 29.5%.

The knit Leggings for both styles fall within textile category designation 648. Based upon international textile trade agreements, products of the Philippines 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

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