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NY E86356

September 10, 1999

CLA-2-62:A:P: G34 E86356


TARIFF NO.: 6206.30.3030; 6204.52.2080

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

RE: The tariff classification of a girl’s blouse and divided skirt from Bangladesh

Dear Ms. Acuff:

In your letter dated August 23, 1999 you requested a tariff classification ruling.

The submitted sample, style number, SSTG1201-A, is a girl’s blouse and matching divided skirt made of 100 percent cotton plaid fabric. The sleeveless blouse features a round neckline with a three button back closure, a slightly flared hemmed bottom with two front vents, three buttons attached just above each vent, and an embroidered applique of palm trees sewn to the center front. The divided skirt has an elastic waistband in back and short hemmed leg openings. A textile panel, sewn to the front of the garment on both sides and at the waist, is finished with a straight hem and a deep vent left of center. Embroidered flower appliques are sewn on each side of the vent. When worn and viewed from the front, the leg separation is not readily apparent, thereby creating the appearance of a skirt. Both garments will be imported in toddler girls’ sizes 2T to 4T.

The applicable subheading for the blouse will be 6206.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other, other, with two or more colors in the warp and/or filling: girls’, other. The rate of duty will be 15.9 percent ad valorem.

The applicable subheading for the divided skirt will be 6204.52.2080, 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): skirts and divided skirts: of cotton: other, other, girls’. The rate of duty will be 8.4 percent ad valorem.

The samples will be returned to you as requested.

The blouse falls within textile category designation 341. The divided skirt falls within textile category designation 342. Based upon international textile trade agreements, these products from Bangladesh are subject to quota and the requirement of visas.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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.


Anita Terry-McDonald
Port Director

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