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NY C85253




April 15, 1998

CLA-2-61:RR:NC:TA:N3:358 C85253

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.63.2028, 6106.20.2030

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

RE: The tariff classification of a girl's knit shirt and legging set from the Philippines

Dear Ms. Miller:

In your letter dated March 16, 1998 you requested a classification ruling.

The submitted samples, Style RT-401, consist of a girl's knit shirt and coordinated leggings. The style is sized 4-6X. The swing style shirt is made of two different knit fabrics, a solid color drop needle fabric with an imbedded allover hearts and flowers design and a jersey knit with allover floral design on a distinct white background. The shirt has long sleeves and a three button opening at the neckline which fastens right over left. The shirt, while structural unity, creates the false visual impression of a separate long sleeve shirt with white background existing underneath a swing style solid color overgarment. The overgarment segment of the shirt and the leggings are made of identical fabric. The leggings have a fully elasticized waist and hemmed fabric at the bottom. Both garments are made of 65 percent polyester, 35 percent cotton, knit fabric.

The applicable subheading for the girl's shirt, Style RT-401, will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' blouses and shirts, knitted or crocheted, of man-made fibers, other, girls', other. The duty rate will be 33.6 percent ad valorem.

The applicable subheading for the girl's leggings, Style RT-401, will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' trousers, breeches and shorts, of synthetic fibers, trousers and breeches, other, girls', other, other. The duty rate will be 29.3 percent ad valorem.

Girls' man-made fiber knit shirts fall within textile category designation 639. Girls' synthetic fiber leggings fall within textile designation 648. Based upon international textile trade agreements products of the Philippines are presently subject to quota restraints and visa requirements.

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. 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 Section 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,

Robert B. Swierupski
Director

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