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NY B89197




October 1, 1997

CLA-2-61:LA:S:T:1:2:G04 B89197

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0020; 6204.42.3040; 6211.42.0081

Ms. Susan Sprung
D. Hauser, Inc.
182-23 150th Avenue
Springfield Gardens, NY 11413

RE: The tariff classification of girls' wearing apparel from Oman or the United Arab Emirates

Dear Ms. Sprung:

In your letter dated September 2, 1997, on behalf of Viva Sportswear Inc., you requested a tariff classification ruling.

The first sample, style S829252130TA, is a two-piece set consisting of a knit dress and a woven pinafore style garment that is worn over the dress. The dress is constructed from 100% cotton, 2X2 rib knit fabric and features a round neckline, a partial front opening with three button closures, short sleeves, a shirred empire waistline, and a hemmed bottom. The pinafore style garment is constructed from 100% cotton woven chambray fabric and features a U-shape neckline that extends into shoulder straps, a shirred empire waistline, four button closures in the center back, and a hemmed bottom. The garment is open in the back and does not provide sufficient coverage to be worn without another outerwear garment. Style S829252130TA will be imported in girls' sizes 2T to 5T.

The second sample, style S829272133TA, is a dress with a matching headband. The dress is constructed from 100% cotton woven chambray fabric that contains more than two colors in the warp and/or filling. The dress features a round neckline, contrasting collar, short hemmed sleeves, a full back opening with seven button closures, a shirred waistline, and a contrasting ruffled bottom. The headband is constructed from the same fabric as the collar and ruffle and features a tied front and asticized back. Style S829272133TA will be imported in girls' sizes 2T to 5T.

Your samples will be returned as requested.

The applicable subheading for the knit dress, style S829252130TA, will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits . . . dresses . . . , knitted or crocheted: dresses: of cotton: girls'. The rate of duty will be 12% ad valorem.

The applicable subheading for the woven pinafore style garment, style S829252130TA, will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women's or girls': of cotton: other. The rate of duty will be 8.4% ad valorem.

The applicable subheading for the woven dress and matching headband, style S829272133TA, will be 6204.42.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits . . . 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 11.3% ad valorem.

The knit dress falls within textile category designation 336, the woven pinafore style garment falls within textile category designation 359, and the woven dress falls within textile category designation 336. As products of the United Arab Emirates, categories 336 and 359 are subject to visa requirements and category 336 is subject to quota restraints based upon international textile trade agreements. As products of Oman, categories 336 and 359 are subject to visa requirements 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,

Irene Jankov

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