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NY A88946




February 11, 1997

CLA-2-6:SF G03 A88946

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.10.0030, 6105.20.2030, 6106.10.0030, 6106.20.2030, 6204.53.3020, 6206.40.3050, 6211.43.0091

W. J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Avenue
Hawthorne, CA 90250

RE: The tariff classification of girls' and boys' wearing apparel from China

Dear M. Gonzalez:

In your letter dated October 24, 2996 you requested a tariff classification ruling on behalf of your client, Strategic Partners, Inc..

The boys' fine knit shirt is a short sleeve shirt with a three button left over right closing placket. This shirt has a rib knit collar and cuffs. The shirt bottom is hemmed. You have indicated that this shirt will be imported in two fabrications. One is 65% polyester and 35 % cotton and the other is 60% cotton and 40% polyester.

The girls' fine rib knit shirt is a short sleeve shirt with a collar and a two button right over left closing placket. The buttons are heart shaped and in a contrasting color. The sleeves, collar and bottom are finished with a "lettuce" edge in contrasting color thread. As above you have indicated that this shirt will be imported in two fabrications.

The girls' woven blouse is made from a solid color fabric which you state is 100% polyester. This blouse has short self cuffed sleeves and a full front right over left opening which is secured by six plastic buttons. It has a peter pan collar and a hemmed bottom.

The skirt is made from a woven fabric which you state is 100% polyester. This skirt is fully pleated and the waist band is partially elasticized. There is a left side zipper and a one button closure. The bottom is hemmed.

The "jumper" is made from a woven fabric which you state is 100% polyester. This garment is essentially the same skirt as the previously described garment with the addition of a bib top. The bib top is sewn to the inside of the waistband in both the center front and back. The front bib is composed of two wide strips of fabric which create the appearance of a deep v neck and the back bib is one solid piece of fabric. The sides are completely open.

The applicable subheading for the boys' knit shirt in 60% cotton and 40% polyester will be 6105.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' shirts, knitted or crocheted: Of cotton. Boys': Other. The rate of duty will be 20.7 percent ad valorem. The applicable subheading for the boys' shirt in 65% polyester and 35% cotton will be 6105.20.2030, HTS, which provides as above but, Of man-made fibers: Other: Boys': Other. The rate of duty will be 34.1 percent ad valorem.

The applicable subheading for the girls' knit shirt in 60% cotton and 40% polyester will be 6106.10.0030, HTS, which provides for Women's or girls' blouses and shirts, knitted or crocheted: Of cotton: Girls': Other. The rate of duty will be 20.7 percent ad valorem. The applicable subheading for the girls' shirt in 65% polyester and 35% cotton will be 6106.20.2030, HTS, which provides as above but, Of man-made fibers: Other: Girls': Other. The rate of duty will be 34.1 percent ad valorem.

The applicable subheading for the woven blouse is 6206.40.3050, HTS, which provides for Women's or girls' blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Girls': Other. The rate of duty will be 28.3 percent ad valorem.

The applicable subheading for the skirt is 6204.53.3020, HTS, which provides for Women's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of synthetic fibers: Other: Other: Girls'. The rate of duty will be 16.8 percent ad valorem.

The applicable subheading for the "jumper" is 6211.43.0091, HTS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers: Other. The rate of duty will be 16.8 percent ad valorem.

The boys' knit shirt falls within textile category designation 338 if classified as cotton and within category 638 if classified as man-made fiber. The girls' knit shirt falls within category 339 if classified as cotton and within category 639 if classified as man-made fibers. The girls' woven blouse falls within category 641; the skirt within category 642 and the "jumper" within category 659. Based upon international textile trade agreements, these products of China are subject to quota and the requirement of a visa.

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. 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.

In accordance with your request your samples will be returned to you under separate cover.

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.

Sincerely,

Alice M. Rigdon
Port Director

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