CLA-2-62:S:N:N3G:358-845234

Ms. Kim Greenwood
Esprit de Corp
900 Minnesota Street
San Francisco, CA 94107

RE: The tariff classification of girls' apparel from Hong Kong.

Dear Ms. Greenwood:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : September 5, 1989.

DESCRIPTION OF MERCHANDISE : The submitted samples, styles 89426, 89594 and 89663, are girls', 100 percent cotton, woven divided skirts. Each style has side pockets and a hemmed bottom. Style 89426 has an elasticized rear waistband. Style 89663 has a fully elasticized waistband, four belt loops, and an acrylic belt. All items will be imported in girls' sizes 12 to 15 and will be part of Esprit's Winter 1989 Teens Line.

HTS PROVISION : Women's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), skirts and divided skirts, of cotton, other, other, girls'.

HTS SUBHEADING : 6204.52.2080.

RATE OF DUTY : 8.7 percent ad valorem.

TEXTILE

IMPORT RESTRAINTS/ REQUIREMENTS : Subject to a visa requirement based upon international textile trade agreements. Due to the changeable nature of these agreements, you should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport