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NY A86368

August 16, 1996

CLA-2-D:C:G27 A86368


TARIFF NO.: 6108.91.0040

John H. Qualey
Rogers & Brown Custom Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of childrens' knit terry beach coverups from El Salvador and Egypt

Dear Mr. Qualey:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 CFR 177) in response to your request dated August 7, 1996 on behalf of your client, Franco Manufacturing Company.

Three samples were received of childrens' knit cotton terry cloth beach coverups, styles 07, 08, and 09.

Style # 07 features extended shoulders and a full frontal opening with a tulip style front. The armholes, hem, neckline and front are trimmed in contrasting seam binding with the binding tapes at the neckline extending out to form a front tie at the neck of the garment.

Style # 08 is a kimono style coverup, featuring short sleeves and a full frontal opening secured with a tie belt of the same fabric. The sleeves, neckline and front panels are finished with five rows of top stitching.

Style # 09 is hooded and features short sleeves, a peplum bottom, and a full frontal opening secured by four button closures. The hood and sleeve openings are trimmed in a contrasting seam binding.

All of the above styles will be manufactured in childrens' sizes small (2-4T) and medium (4-6X). When manufactured in El Salvador the fiber content of the knit terry cloth will be 70% cotton and


PD A86368

30% polyester. When manufactured in Egypt the fiber content of the knit terry cloth will be 100% cotton.

The applicable subheading for the coverups will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted, other, of cotton, other, girls'. The duty rate will be 8.9 percent ad valorem.

The coverups fall within textile category designation 350. As products of Egypt this merchandise is subject to visa requirements and quota restraints based upon international textile trade agreements. This merchandise is not currently subject to visa requirements and quota restraints from El Salvador.

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.

The samples are being returned to you.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling, with its control number, should be brought to the attention of the Customs officer handling the transaction.


David F. Greenleaf

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