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NY C85173

March 30, 1998

CLA-2-62:RR:NC:TA:N3:358 C85173


TARIFF NO.: 6209.20.1000

Mr. William A. Vollmerhausen
KMart Corporation
International Headquarters
3100 West big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of an infant's dress set from Taiwan.

Dear Mr. Vollmerhausen:

In your letter dated March 5, 1998, you requested a tariff classification ruling.

The submitted samples Style #1673, are an infant's dress and pants. The dress is constructed of 70% polyester and 30% cotton knit/woven fabric and features a woven collar, a knit bodice with a three button closure to the waist, and long knit sleeves with woven trim. The skirt portion is woven with a hemmed bottom. The pants are knit and constructed of 60% cotton and 40% polyester fabric. The garment features an elasticized waistline, and long hemmed leg openings.

Your letter did not indicate the size(s) in which the dress and pants will be imported. We assume, for the purposes of classification, that the garments will be imported in infants' sizes 12-24 months.

The dress and pants are a retail set classifiable in the provision for the dress, the component which imparts the essential character.

The applicable subheading for the dress set will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories, of cotton, dresses. The rate of duty will be 12.3% ad valorem.

The dress set falls within textile category designation 239. Based upon textile trade agreements, products of Taiwan are presently subject to quota restraints and visa requirements.

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.

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. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-466-5865.


Robert B. Swierupski

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