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PD D87887

March 11, 1999

March 4, 1999 MMarch, 4, 1

CLA-2-61:A:P:G34 D87887


TARIFF NO.: 6104.63.2028, 6106.20.2030

Ms. Margarita Su
Kahn Lucas Lancaster Inc.
100 West 33rd Street
New York, NY 10001

RE: The tariff classification of a girl’s top and leggings from the Philippines

Dear Ms. Su:

In your letter dated February 12, 1999 you requested a tariff classification ruling.

The submitted sample, style MKT-29910, is a girl’s swing top and leggings made of 100 percent polyester velour. The swing top features a Peter Pan collar, a partial back opening with a two-button closure, long sleeves with roll-up cuffs, a slightly flared abbreviated skirt attached at the waistline, and a pile fabric in contrasting color on the collar, the cuffs, and the hem of the garment. The leggings feature an elastic waistband and long hemmed leg openings. The garments will be imported in girls’ sizes, 4 to 6X.

The applicable subheading for the swing top 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 33.3 percent ad valorem.

The applicable subheading for the 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 29.1 percent ad valorem.

The top falls within textile category designation 639. The leggings fall within textile category designation 648. Based upon international textile trade agreements, products of the Philippines 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.


John J. Deegan
Port Director

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