CLA61:S:N:N3G:358 855477


Mr. Simon Alemazkoor Esprit De Corp. 900 Minnesota Street San Francisco, CA 94107

RE: The tariff classification of a pair of girls' shorts from Taiwan. Dear Mr. Alemazkoor: 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 : August 13, 1990 DESCRIPTION OF MERCHANDISE : The submitted sample, style 49836, is a pair of girls', 65 percent polyester, 35 percent cotton, knit shorts. The garment has a fully elasticized waistband, two side pockets, and a hemmed bottom. The item will be imported in girls' sizes 4 to 7. HTS PROVISION : Women's or girls' suits, ensembles, suit- type jackets, blazers, dresses, 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 synthetic fibers, other, other, shorts, girls', other. HTS SUBHEADING : 6104.63.2060 RATE OF DUTY : 30 percent ad valorem TEXTILE IMPORT RESTRAINTS/ REQUIREMENTS : Subject to a visa requirement and quota restraints based upon international textile trade agreements. 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 avail- able, 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. 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