CLA-2-61:SF:G03 D80328
William A. Vollmerhausen
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163
RE: The tariff classification of babies' and toddler's garments
from Egypt and Lesotho
Dear Mr. Vollmerhausen:
In your letter dated July 16, 1998 you requested a tariff
classification ruling.
Style 1612 is a two-piece set in babies' sizes. The upper
body garment of this set is a babydoll dress, which consists of a
fine knit upper portion which you indicate is 60% cotton and 40%
polyester; the lower portion of this dress is made from a sheer
woven fabric which you confirmed by telephone on August 6, 1998
is 100% polyester. This dress is sleeveless and has a center
back opening secured by 2 buttons. There is a permanently
stitched bow made of the same woven skirt fabric attached to the
top of each shoulder. The skirt portion of this dress is
gathered and lined. The lower body garment of this set is a
bloomer made from the same fine knit fabric as the upper portion
of the dress which you indicated was 60% cotton and 40%
polyester. These bloomers have a covered elastic waistband and
leg openings which are encircled by a narrow elastic strip sewn
on the inner surface. This elastic gathers the fabric and serves
to create a ruffle effect.
Style 3508 consists of two items in toddler girls sizes.
The upper body garment is basically a fine knit top, made from a
fabric which you indicate is 60% cotton and 40% polyester. This
garment has a sheer woven overlay which is 100% polyester. This
top has round neckline, a 2 button placket on the left shoulder
and a flared silhouette. The sheer overlay portion covers the
knit portions completely and forms the short sleeves. These
front panels are sewn together only at the upper front center
seam. The lower portion of this seam is open allowing the sheer
fabric to hang freely. There are two contrasting color
decorative fabric bows on the portion of the center seam which is
sewn together. Both necklines are finished with capping and the
bottoms of both of fabrics are hemmed. The sleeves are also
hemmed. The lower body garment is a pair of shorts made from the
same fabric as the knit portion of the top, which you indicated
is 60% cotton and 40% polyester. These shorts have a covered
elastic waistband and hemmed legs..
Style 2403 is a one piece creeper in babies' sizes. The top
portion is made from a fine knit fabric which you state is 60%
cotton and 40% polyester. The bottom portion is made from a
woven plaid fabric which you state is 100% cotton. The garment
has a round ribbed knit neckline, a 3 snap opening on the left
shoulder and short hemmed sleeves. The lower portion of this
garment is has short legs and snap crotch opening secured by 4
snaps.
The applicable subheading for the upper body garment of
Style 1612 will be 6209.30.3030, Harmonized Tariff Schedule of
the United States (HTS), which provides for Babies' garments and
clothing accessories: Of synthetic fibers: Other: Other: Imported
as parts of sets. The rate of duty will be 16.6 percent ad
valorem. The applicable subheading for the lower body garment
of Style 1612 will be 6111.20.6030, HTS, which provides for
Babies' garments and clothing accessories, knitted or crocheted:
Of cotton: Other: Other: Other: Imported as parts of sets. The
rate of duty will be 8.4 percent ad valorem.
The applicable subheading for the top of Style 3508 will be
6106.10.0030, HTS, which provides for Women's or girls' blouses
and shirts, knitted or crocheted: Of cotton: Girls': Other. The
rate of duty will be 20.5 percent ad valorem. The applicable
subheading for the shorts of Style 3508 will be 6104.62.2060,
HTS, which provides for Women's or girls' ... Trousers, bib and
brace overalls, breeches and shorts: Of cotton: Shorts: Girls':
Other. The rate of duty will be 16 percent ad valorem.
The applicable subheading for Style 2403 will be
6209.20.5030, HTS, which provides for Babies' garments and
clothing accessories: Of cotton: Other: Other: Sunsuits,
washsuits and similar apparel. The rate of duty will be 9.7
percent ad valorem.
Styles 1612 and 2403 fall within textile category
designation 239; the top of style 3508 falls within category 339
and the shorts within category 348. Based upon international
textile trade agreements, products of Egypt are subject to the
requirement of a visa and category 339 is subject to quota.
Products of Lesotho are not subject to a visa requirement or
quota restraints.
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.
Sincerely,
Alice M. Rigdon
Port Director,
San Francisco