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NY C84388




March 11, 1988

CLA-2-62:A:G01

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4020; 6204.63.3540; 6217.10.8500

Mr. Frank Prackler
Harold I. Pepper Co., Inc.
181 South Franklin Ave.
Valley Stream, NY 11581

RE: The tariff classification of girl's apparel from the Phillippines

Dear Mr. Prackler:

In your letter dated February 12, 1998 you requested a tariff classification ruling.

The submitted samples, style V5880 and V5881, are girls' garments manufactured of 65 percent polyester 35 percent cotton woven material. Style V5880 is a girl's sundress, coordinating shorts and headband. The sundress has shoulder straps sewn at the front of the straight top that button to the straight back, two bows sewn above the high rise gathered waist, an applique on the skirt, and the bottom finished with bias tape and lace edging. The pull-on shorts have an elasticized waist and elastic sewn above the leg openings creating a ruffled effect. The elasticized headband has a bow attached.

Style V5881 is a sleeveless dress, has a round neck, a full back opening with 5 button closure, high rise gathered waist, an applique and bow on the skirt, and the bottom finished with a panel of contrasting material. The pull-on shorts have an elasticized waist and elastic sewn above the leg openings creating a ruffled effect. The elasticized headband has a bow attached. Styles V5880 and V5881 will be imported in girls' toddler sizes 2 to 4T.

The applicable subheading for the dresses will be, 6204.43.4020 Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits...dresses...,
of synthetic fibers, other, other, with two or more colors in the warp and/or the filling, girls'. The rate of duty will be 16.6 percent ad valorem.

The applicable subheading for the shorts will be 6204.63.3540, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' trousers...and shorts of synthetic fibers , girls', other. The duty rate will be 29.7% ad valorem.

The applicable subheading for the headbands will be, 6217.00.8500 Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories ...headbands, ponytail holders and similar articles. The rate of duty will be 15.1 percent ad valorem.

The dresses fall within textile category designation 636. The shorts fall within textile category designation 648. Based upon international textile trade agreements, products of the Phillippines 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).

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,

John J. Deegan
Port Director

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