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NY D88115




March 5, 1999

CLA-2-61:LA:S:T:1:2:G04 D88115

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3050; 6203.43.3500; 6203.43.4020

Mr. William A. Vollmerhausen
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a boys knit sweater-like cardigan and woven pants from Bangladesh

Dear Mr. Vollmerhausen:

In your letter dated February 9, 1999, you requested a tariff classification ruling.

The submitted sample, style 7371, is a boys two piece set consisting of a knit sweater-like cardigan and woven pants. The sweater-like cardigan is constructed from 100% polyester, finely knit polar fleece fabric and features a hood, a full front opening with a zipper closure, long sleeves with elasticized binding, a front chest patch pocket with a Velcro-type closure, and a hemmed bottom. There is a woven overlay on the hood, the back shoulder area, and the lower back section of the garment. The pants are constructed from 100% nylon woven fabric that you state has a 600-millimeter coating for water resistant and are lined with a 65% polyester, 35% cotton finely knit jersey fabric. The pants feature a fully elasticized waistband and elasticized leg openings. The garments will be imported in boys sizes 4 to 7.

Your sample will be returned as requested.

The applicable subheading for the sweater-like cardigan will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: mens or boys. The rate of duty will be 33.1% ad valorem.

If the garment passes the water resistance test specified in Chapter 62, U.S. Note 2, the applicable subheading for the pants will be 6203.43.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for boys water resistant trousers of man-made fibers. The rate of duty will be 7.4% ad valorem.

If the garment does not pass the water resistance test, the applicable subheading for the pants will be 6203.43.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other trousers of man-made fibers. The rate of duty will be 28.8% ad valorem.

The pullover falls within textile category designation 638 and the pants fall within textile category designation 647. As products of Bangladesh, this merchandise is subject to a visa requirement and quota restraints 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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