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NY C84234




March 4, 1998

CLA-2-PD:TC:MEF G28

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.63.2028; 6111.30.1000

Ms. Margaret R. Polito
Neville, Peterson & Williams
Counsellors at Law
80 Broad Street
34th Floor
New York, New York 10004

RE: The tariff classification of Toddler and Babies' Polyester Polar Fleece Knit Pants from Taiwan

Dear Ms. Polito:

In your letter dated February 4, 1998, you requested a tariff classification ruling on behalf of your client Gold, Inc. ("Gold") of Denver, Colorado.

The sample pants submitted with your request are constructed of heavy weight polyester polar fleece fabric. They feature turned elastic waistband and cuffs. The design, similar to sweat pants, have neither pockets nor a front opening. The style numbers are coordinated to the size of the pants as follows:

Style Number Size
30144 0 - 6 Months
30145 6 - 12 Months
30146 12 - 18 Months
30147 2T

30148 3T
30149 4T

The sample you provided will be returned to you as requested.

The applicable subheading for the Toddler Knit Polyester Polar Fleece Pants, Sizes 2-4T, 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 29.3%.

The applicable subheading for the Babies' Polyester Knit Polar Fleece Pants, sizes 0-18 months, will be 6111.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies' garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Trousers, breeches and shorts, except those imported as parts of sets. The rate of duty will be 29.3%.

Toddler Polyester Knit Polar Fleece Pants fall within textile category designation 648. Babies' Polyester Polar Fleece Pants fall within textile category 239. Based upon international textile trade agreements, products of Taiwan 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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