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January 14, 1999

CLA-2-61:LA:S:T:1:2:G04 D86275


TARIFF NO.: 6104.63.2028; 6110.30.3055

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

RE: The tariff classification of a girl’s knit sweater-like cardigan and knit trousers from Taiwan

Dear Ms. Acuff:

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

The submitted sample, style NW770, consists of a knit sweater-like cardigan and knit trousers. The sweater-like cardigan is constructed from 100% polyester finely knit polar fleece fabric and features a round neckline, a full frontal opening with four button closures, long hemmed sleeves, front patch pockets, a hemmed bottom, and contrast blanket stitching around the neckline, the front opening, the tops of the pockets, and the bottom of the garment. The pull-on trousers are constructed from 65% polyester, 35% cotton finely knit jersey fabric and feature a fully elasticized waistband and hemmed leg openings. Style NW770 will be imported in girls’ sizes 7 to 16.

Your sample will be returned as requested.

The applicable subheading for the sweater-like cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waist coats (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% 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 . . . 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% ad valorem.

The sweater-like cardigan 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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