CLA-2-61:62:RR:NC:TA:3:358 C89279
Mr. William Volmerhausen
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163
RE: The tariff classification of a pair of girl's shorts and a babydoll top from
Mauritius.
Dear Mr. Volmerhusen:
In your letter dated June 17, 1998, you requested a tariff classification
ruling.
The submitted samples, Style #3506, consist of a pair of girl's shorts and
a babydoll top. The upper portion of the top is constructed of 60% cotton and
40% polyester knit pointelle fabric. The lower portion of the top is
constructed of 60% cotton and 40% woven polyester seersucker fabric. The top is
sleeveless and features a scoop neckline with embroidered trim, a woven textile
bow stitched at the waist, a front opening with a ruffled trim, beginning at the
high waist, and a hemmed bottom. The shorts feature an elasticized waist, a
textile bow stitched at both sides, and hemmed leg openings.
You state in your letter that the garments will be imported in girls' sizes
2T-5T.
The applicable subheading for the shorts will be 6104.62.2060, Harmonized
Tariff Schedule of the United States (HTS), which provides for women's or girls'
shorts knitted or crocheted, of cotton, shorts, girls', other. The duty rate
will be 16% ad valorem.
The shorts, fall within textile category designation 348. Based upon
textile trade agreements, products of Mauritius are presently subject to quota
restraints and visa requirements.
The applicable subheading for the babydoll top will be 6211.42.0054,
Harmonized Tariff Schedule of the United States (HTS), which provides for track
suits, ski-suits and swimwear; other garments, of cotton, blouses, shirts and
shirt-blouses, sleeveless tank styles and similar upper body garments, excluded
from heading 6206, with two or more colors in the warp and/or fillings. The duty
rate will be 8.4% ad valorem.
The babydoll top, falls within textile category designation 341. Based
upon textile trade agreements, products of Mauritius are presently subject to
quota restraints and 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,
Robert B. Swierupski
Director
National Commodity
Specialist Division