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NY B82875




April 16, 1997

CLA-2-61::RR:NC:WA:N3:358 B82875

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075; 6104.62.2028

Ms. Judy Miller
Wal*Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-4318

RE: The tariff classification of a girl's pullover top and trousers, from Singapore.

Dear Ms. Miller:

In your letter dated March 4, 1997, you requested a tariff classification ruling.

The submitted samples are described as follows:

Style #SH-1980 - A girl's fleece knit pullover. The garment is constructed of 65% cotton, 35% polyester fabric and features a Peter Pan collar, long sleeves, and a full front opening with a six button closure. The pullover also has two front patch pockets above the waist, and a flair hemmed bottom.

Style #SH-1980 - A pair of girl's fleece knit trousers. The garment is constructed of 65% cotton, 35% polyester fabric and features an elasticized waist and hemmed leg openings.

You state in your letter that the pullover and trousers will be imported in girls' sizes 2T- 4T.

We are returning your samples as you requested.

The applicable subheading for the trousers will be 6104.62.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' 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:other. The duty rate will be 16.2% ad valorem.

The trousers fall within textile category designation 348. Based upon textile trade agreements, products of Singapore are presently subject to quota restraints and visa requirements.

The applicable subheading for the pullover, will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted of cotton, other, other, women's or girls'. The duty rate will be 19.4% ad valorem.

The pullover, falls within textile category designation 339. Based upon textile trade agreements, products of Singapore are presently subject to quota restraints and visa requirements.

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 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. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-466-5865.

Sincerely,

Paul K. Schwartz

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