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NY C89997


August 5, 1998

CLA-2-61:RR:NC:TA:3:358 C89997

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.63.2060; 6106.20.2030; 6111.20.6020

Mr. Troy Myers

Wal*Mart Stores, Inc.

702 Southwest 8th Street

Bentonville, AR 72716-8023

RE: The tariff classification of an infant's set and a toddler's shirt and shorts from Taiwan.

Dear Mr. Myers:

In your letter dated March 10, 1998, you requested a tariff classification ruling.

The submitted samples are described as follows:

Style #44307T - a toddler's 65% polyester, 35% cotton knit top and shorts.

The top features a rib knit scoop neckline, short sleeves with rib knit trim and a rear two button snap closure at the neck. The top also has three decorative textile flowers stitched to the front, and a hemmed bottom. The shorts feature an elasticized waist and hemmed leg openings.

Style #44307I - an infant's 60% cotton, 40% polyester knit set. The top features a rib knit scoop neckline, short sleeves with rib knit trim and a rear two button snap closure at the neck. The top also has three decorative textile flowers stitched to the front, and a hemmed bottom. The shorts feature an elasticized waist and hemmed leg openings.

Your letter did not indicate the size(s) for which the garments will be imported. For purposes of classification, we will assume that Style #44307I will be imported in infants' sizes 12-24 months, and Style #44307T will be imported in girls' sizes 2T-4T.

We are returning your samples as you requested.

The applicable subheading for Style 44307T, toddler shorts, will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' shorts, girls', other. The duty rate will be 29.3% ad valorem.

The applicable subheading for Style 44307T, toddler top, 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 33.3% ad valorem.

The shorts, fall within textile category designation 648. Based upon textile trade agreements, products of Taiwan are presently subject to quota restraints and visa requirements.

The top, falls within textile category designation 639. Based upon textile trade agreements, products of Taiwan are presently subject to quota restraints and visa requirements.

The applicable subheading for Style 44307I, infant's set, will be 6111.20.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories, knitted or crocheted, of cotton, other, other, set. The duty rate will be 8.4% ad valorem.

The set, falls within textile category designation 239. Based upon textile trade agreements, products of Taiwan 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,


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