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NY D85289




December 21, 1998

CLA-2-61:RR:NC:TA:3:358 D85289

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0020; 6114.30.1020; 6204.44.4020

Ms. Evelyn P. Milling
Kmart Corporation
Resource Center
Troy, MI 48084-3163

RE: The tariff classification of girls' dresses and tops from Malaysia.

Dear Ms. Milling:

In your letter dated November 23, 1998, you requested a tariff classification ruling.

The submitted samples are described as follows:

Style #1568 - a girl's tank style sundress and top stitched together at the sides. The dress is constructed of 60% cotton/40% polyester fabric and features tee style straps with embroidered flowers stitched at the front. The top is constructed of 65% polyester/35% cotton rib knit pointelle fabric and features a scoop neckline with picot edging, short sleeves with picot edging, and a textile bow stitched to the center front of the neckline. The garment also has an unfinished bottom which does not reach the vicinity of the waist.

We have determined that the dress and top will be classified separately because the garments are not stitched together in a permanent way. The thread is easily removable with no damage to either garment. Style #1558 - a girl's tank style sundress and top stitched together at the sides. The dress is constructed of 40% polyester/60% rayon fabric and features tee style straps with embroidered flowers stitched at the front. The top is constructed of 65% polyester/35% cotton rib knit pointelle fabric and features a scoop neckline, and short sleeves with scallop edging. The garment also has an unfinished bottom which does not reach the vicinity of the waist.

We have determined that the dress and top will be classified separately because the garments are not stitched together in a permanent way. The thread is easily removable with no damage to either garment.

You state in your letter that the garments will be imported in girls' sizes 4-6X.

The applicable subheading for the dress Style #1568 will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses of cotton, girls'. The duty rate will be 11.9% ad valorem.

Effective January 1, 1999, the rate of duty will be 11.8% ad valorem.

The dress falls within textile category designation 336. Based upon textile trade agreements, products of Malaysia are presently subject to quota restraints and visa requirements.

The applicable subheading for the dress Style #1558 will be 6204.44.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses of artificial fibers, other, girls'. The duty rate will be 16.6% ad valorem.

Effective January 1, 1999, the rate of duty will be 16.5% ad valorem.

The dress falls within textile category designation 636. Based upon textile trade agreements, products of Malaysia are presently subject to quota restraints and visa requirements.

The applicable subheading for the tops, Style #1558 and 1568 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, tops, women's or girls'. The duty rate will be 29.3% ad valorem.

Effective January 1, 1999, the rate of duty will be 29.1% ad valorem. The tops fall within textile category designation 639. Based upon textile trade agreements, products of Malaysia 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,

Robert B. Swierupski
Director

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