CLA-2-PD:TC:MEF G 28

Ms. Carol Cohen
M.S.C.C.F. Corporation
450 Seventh Avenue, Suite 946
New York, New York 10123

RE: The tariff classification of a Girls' Knit Polyester/Cotton Velour Swing Top/Popover Dear Ms. Cohen:

In your letter dated September 18, 1997, you and Ms. Mona Steck requested a tariff classification ruling.

The submitted sample, Style Number 67617, is a Girls' Swing Top made from 55% Polyester/45% Cotton Velour Knit Fabric. The bodice of the long sleeved garment extends to one and one-half inches beneath the arms, at which point another piece of flared material is gathered and sewn onto the bodice. The length of the garment precludes consideration as a dress. A rosette is sewn beneath the front of the round neckline, the back of which is open and secured with a button. You state the swing top will be imported in girls' sizes 2-4T.

The applicable subheading for the Girls' Knit Velour Polyester/Cotton Swing Top will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Girls': Other. The 1997 rate of duty will be 33.8%. The 1998 rate of duty will be 33.6%.

The garment falls within textile category designation 639. Based upon international textile trade agreements, products of Hong Kong are subject to quota and the requirement of a visa.

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,

Carole E. Graves
Port Director
Port of Baltimore