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NY B88273

August 6, 1997

CLA-2-61:LA:S:T:1:2:G04 B88273


TARIFF NO.: 6111.20.6040; 6108.91.0040

Ms. Heather B. Foote
Sanyei America Corporation
10 Second Street N.E., Suite 108
Minneapolis, MN 55413

RE: The tariff classification of an infant's and toddler girl's beach coverup from Malaysia

Dear Ms. Foote:

In your letter dated July 23, 1997, on behalf of Target Stores, you requested a tariff classification ruling.

The submitted sample, style IG/TGCV2, is a girl's beach coverup constructed from 55% cotton, 45% polyester finely knit terry fabric. The garment features a full front opening with four button closures, a hood, short sleeves with knit capping, a peplum, and a hemmed bottom. You have indicated in your letter that this garment will be imported for infant and toddler girls.

Your sample will be returned as requested.

The applicable subheading for the beach coverup in infant sizes 0 to 24 months will be 6111.20.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories, knitted or crocheted: of cotton: other: other: other: other. The rate of duty will be 8.4% ad valorem.

The applicable subheading for the beach coverup in toddler girls' sizes 2T, 3T, and 4T will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' . . . bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: other: girls'. The rate of duty will be 8.8% ad valorem.

The garment in infants' sizes falls within textile category designation 239 and in toddler girls' sizes falls within textile category designation 350. As a product of Malaysia, 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.


Irene Jankov

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