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NY C85388

March 26, 1998



TARIFF NO.: 6110.30.3055; 6104.63.2028

Mr. Jerry Armani
Mamiye Sales, Inc.
112 West 34th Street
Suite 1000
New York, New York 10120-0018

RE: The tariff classification of a Toddler Girls' Polyester Spun Nordic Knit Fleece Top and Polyester/Cotton Knit Legging Set from Indonesia

Dear Mr. Armani:

In your letter dated March 10, 1998, you requested a tariff classification ruling.

You provided samples of a Girls' Knit Top and Leggings. The items were identified as Order Number MV0367. The top, made from 100% Polyester Spun Nordic Knit Fleece, features a round collar, two patch pockets, and a full frontal opening with button closure. A "Looney Tunes" character is embroidered on the upper left chest area. Embroidered on a small fabric patch logo is a flower next to the words "Looney Tunes." The logo is located on the right-hand patch pocket. The leggings, made from 65% Polyester/35% Cotton Knit fabric, feature an elastic waist. You state the Girls' Knit Top and Leggings will be imported as a set in Toddler Girls' sizes 2-4T.

The applicable subheading for the Girls' 100% Polyester Spun Nordic Knit Fleece Top will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women's or girls'. The rate of duty will be 33.3%.

The applicable subheading for the Toddler Girls' 65% Polyester/35% Cotton Knit Leggings will be 6104.63.2028, 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 synthetic fibers: Other: Other: Trousers and breeches: Girls': Other: Other. The rate of duty will be 29.3%.

The Girls' Polyester Knit Spun Nordic Fleece Top falls within textile category designation 639. The Girls' Knit Polyester/Cotton Leggings fall within textile category 648. Based upon international textile trade agreements, products of Indonesia 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.


Carole E. Graves
Port Director

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