CLA-2-61:RR:NC:WA:N3:358 B85421

Mr. Mauritz Plenby
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018

RE: The tariff classification of an infant's and toddler's jumpers from Bangladesh.

Dear Mr. Plenby:

In your letter dated May 5, 1997, on behalf of your client Target, you requested a tariff classification ruling.

The submitted samples are described as follows:

Style #33-Jump2 - an infant's 100% polyester fleece knit jumper. The garment features a scoop neck, and shoulder straps measuring approximately 1 1/2 inches wide at the shoulder seams. The jumper also has oversize armhole openings (which makes it inappropriate for use alone), and a hemmed bottom.

Style #97-Jump - a toddler girl's 100% polyester fleece knit jumper. The garment features a scoop neck, and shoulder straps measuring approximately 1 1/2 inches wide at the shoulder seams. The jumper also has oversize armhole openings (which makes it inappropriate for use alone), and a hemmed bottom.

You state in your letter that Style #97-Jump will be imported in girls' sizes 2-5T, and Style #33-Jump2 in infant's sizes. The items are designed for cold weather use with an upper body garment.

We are returning your samples as you requested. The applicable subheading for the jumper, Style #33Jump2, will be 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories, knitted or crocheted:of synthetic fibers:other, other, other. The rate of duty will be 16.7% ad valorem.

The jumper falls within textile category designation 239. Based upon textile trade agreements, products of Bangladesh are presently subject to visa requirements. The applicable subheading for the jumper, Style #97Jump, will be 6111.30.3014, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted:of man-made fibers:other:jumpers:other. The rate of duty will be 15.7% ad valorem.

The jumper falls within textile category designation 659. Based upon textile trade agreements, products of Bangladesh are presently subject to visa requirements. 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.

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. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-466-5865.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division