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January 7, 1999

CLA-2-PD:TC:MEF:G28 D86211


TARIFF NO.: 6110.30.3055; 6104.63.2028

Ms. Rachel Acuff
Classification Specialist
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of Girls’ Polyester Knit Fleece Cardigan and Velour Pant Set from Taiwan

Dear Ms. Acuff:

In your letter dated December 24, 1998, you requested a tariff classification ruling.

Two samples, Vendor Stock Number NW777, consisting of a knit fleece cardigan and velour pant, were submitted with your request. Both the cardigan and pant are constructed from 100% Polyester Knit fabric. The cardigan features long sleeves; a full front opening with zippered closure; and a straight hemmed bottom. The long legged velour pant has an elastic waist. You state the 100% Polyester Knit Cardigan and Pant will be imported in Girls’ size range 4-7. Both items will be returned to you as requested.

The applicable subheading for the 100% Polyester 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 33.1%.

The applicable subheading for the 100% Polyester Velour Pant 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 29.1%.
The Girls’ Polyester Knit Fleece Top falls within textile category designation 639. The Girls’ Polyester Knit Velour Pant falls within textile category designation 648. Based upon international textile trade agreements, products of Taiwan 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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