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NY C80386

October 21, 1997



TARIFF NO.: 6109.10.0065; 6104.62.2060

Mr. John M. Peterson
Neville, Peterson & Williams
Counsellors at Law
80 Broad Street, 34th Floor
New York, New York 10004

RE: The tariff classification of a Girls' Knitted Short Set from Guatemala

Dear Mr. Peterson:

In your letter dated October 1, 1997, you requested a tariff classification ruling on behalf of your client, Gold, Incorporated of 4999 Oakland Street, Denver, Colorado 80239.

The submitted sample consists of a Girls' Knitted Cotton Pullover Top and Short Pants. Both garments are made of the same 100% cotton knitted material. The fabric features vertical lines and dash/dot patterns formed by the operation of the knitting. You state the garments will be imported together in sizes for young girls.

The sleeveless pullover top features a small fabric ribbon and rosette affixed at the front of the neckline. The U-shaped neckline reaches below the nape of the neck. This garment has a straight silhouette with oversized armholes and a straight bottom hem. A ribbon and rosette are also centered on the front of the elasticized waistband of the short pants. 2

Both garments will be returned to you as requested.

The applicable subheading for the Girls' 100% Cotton Knit Pullover Top will be 6109.10.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women's or girls': Other: Tank tops: Girls'. The rate of duty will be 19.6%.

The applicable subheading for the Girls' Cotton Knit Short Pants will be 6104.62.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or Girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Shorts: Girls': Other. The rate of duty will be 16.2%.

The Girls' Cotton Knit Top falls within textile category designation 339. The Girls' Cotton Knit Short Pants fall within textile category designation 348. Based upon international textile trade agreements, certain products of Guatemala 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 3

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.


Carole E. Graves

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