CLA-2-61:S:N:N3G:358 864259

Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392

RE: The tariff classification of girls' T-shirts from Singapore.

Dear Ms. Webster:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : June 5, 1991

DESCRIPTION OF MERCHANDISE : The submitted samples, styles S91PT800, S91PT801, S91PT804 and S91PT805, are girls', 65 percent polyester, 35 percent cotton, knit T- shirts. Each garment has short sleves, a pocket with embroidery at the chest, ribbing at the neck, and hemmed sleeves and bottom. The front and rear panels are each constructed from one section of fabric. Styles S91PT800, S91PT801, S91PT804 and S91PT805 will be imported in girls' sizes 4 to 6x.

HTS PROVISION : T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women's or girls', T-shirts, girls'.

HTS SUBHEADING : 6109.90.1060

RATE OF DUTY : 34 percent ad valorem

TEXTILE

IMPORT RESTRAINTS/ REQUIREMENTS : 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. Since 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.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport