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NY C86757

May 1, 1998

CLA-2-61:LA:S:T:1:2:G04 C86757


TARIFF NO.: 6106.20.2030; 6104.63.2028

Mr. William A. Vollmerhausen
Supervisor, Customs Compliance
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a girl's knit blouse and knit trousers from Taiwan

Dear Mr. Vollmerhausen:

In your letter dated April 13, 1998, you requested a tariff classification ruling.

The submitted sample, style 1477, is a girl's blouse and trouser set. The swing style blouse is constructed from 75% polyester, 25% rayon knit fabric that measure more than ten stitches per linear centimeter counted in both the horizontal and vertical directions and is napped on the outer surface. The blouse features a partial front opening secured with four button closures, a woven collar, long hemmed sleeves, a gathered elasticized waist, and a hemmed bottom. The pull-on trousers are constructed from 85% polyester, 15% cotton finely knit fabric that is napped on the outer surface. The trousers feature an elasticized waistband and hemmed leg openings. The blouse and trouser set will be imported in girls' sizes 4 to 16.

The applicable subheading for the blouse will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' blouses and shirts, knitted or crocheted: of man-made fibers: other: girls': other. The rate of duty will be 33.6% ad valorem.

The applicable subheading for the trousers will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: of synthetic fibers: other: other: trousers and breeches: girls': other: other. The rate of duty will be 29.3% ad valorem.

The blouse falls within textile category designation 639 and the trousers fall within textile category designation 648. As products of Taiwan, 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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