CLA-2-61:S:N:N3G:358 860095

Ms. Lorraine Dugan
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018

RE: The tariff classification of a pair of girls' shorts from Singapore and Korea.

Dear Ms. Dugan:

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 : January 29, 1991 DESCRIPTION OF MERCHANDISE : The submitted sample, styles F91503 and F9405, is a pair of girls', 65 percent polyester, 35 percent cotton, knit shorts. The garment has a fully elasticized waistband and a hemmed bottom. Style F91503 will be imported from Singapore in girls' sizes 7 to 14. Style F9405 will be imported from Korea in girls' sizes 4 to 6x.

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 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.

OTHER : The sample will be returned as requested.

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