CLA-2-62:RR:NC:TA:N3:358 D80373

Mr. Ray Meighan

Federated Merchandising Group

1440 Broadway

New York, NY 10018

The tariff classification of a girl's jacket and dress from Malaysia.

Dear Mr. Meighan:

In your letter dated July 15, 1998, you requested a tariff classification ruling.

The submitted sample, Style #1909-4, consists of a girl's jacket and dress. The jacket is constructed of 65% polyester, 35% rayon woven fibers and features bolero styling, set-in short sleeves and a two button front closure. The dress is sleeveless, constructed of 65% polyester, 35% rayon woven fibers and features a sailor type collar, square neckline, partial zippered back closure, and a hemmed bottom.

You state in your letter that the dress and jacket, Style #1909-4, will be imported for girl's in sizes 4-6X.

We are returning the samples as you requested.

The applicable subheading for the jacket will be 6204.33.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suit-type jackets and blazers, of synthetic fibers, other, girls'. The rate of duty will be 28.3% ad valorem.

The jacket falls within textile category designation 635. Based upon textile trade agreements, products of Malaysia are presently subject to quota restraints and visa requirements.

The applicable subheading for the dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses, of synthetic fibers, other, other, girls'. The rate of duty will be 16.6% ad valorem.

The dress falls within textile category designation 636. Based upon textile trade agreements, products of Malaysia 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