CLA-2-61::RR:NC:WA:N3:358 B82875
Ms. Judy Miller
Wal*Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-4318
RE: The tariff classification of a girl's pullover top and
trousers, from Singapore.
Dear Ms. Miller:
In your letter dated March 4, 1997, you requested a tariff
classification ruling.
The submitted samples are described as follows:
Style #SH-1980 - A girl's fleece knit
pullover. The garment is constructed of 65%
cotton, 35% polyester fabric and features a
Peter Pan collar, long sleeves, and a full
front opening with a six button closure. The
pullover also has two front patch pockets
above the waist, and a flair hemmed bottom.
Style #SH-1980 - A pair of girl's fleece knit
trousers. The garment is constructed of 65%
cotton, 35% polyester fabric and features an
elasticized waist and hemmed leg openings.
You state in your letter that the pullover and trousers will
be imported in girls' sizes 2T- 4T.
We are returning your samples as you requested.
The applicable subheading for the trousers will be
6104.62.2028, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's or girls' skirts, divided
skirts, trousers, bib and brace overalls, breeches and shorts
(other than swimwear), knitted or crocheted:Trousers, bib and
brace overalls, breeches and shorts:of cotton:other, trousers and
breeches:girls':other:other. The duty rate will be 16.2% ad
valorem.
The trousers fall within textile category designation 348.
Based upon textile trade agreements, products of Singapore are
presently subject to quota restraints and visa requirements.
The applicable subheading for the pullover, will be
6110.20.2075, Harmonized Tariff Schedule of the United States
(HTS), which provides for sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted of
cotton, other, other, women's or girls'. The duty rate will be
19.4% ad valorem.
The pullover, falls within textile category designation 339.
Based upon textile trade agreements, products of Singapore 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,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division