CLA-2-61:LA:S:T:1:2:G04 B88668
Mr. Steve Kenger
Prestige Global Co., Ltd.
1350 Broadway, Suite 1505
New York, NY 10018
RE: The tariff classification of girls' dresses, a blouse, and a sweater-like cardigan from Thailand
Dear Mr. Kenger:
In your letter which was received by the U. S. Customs Service on August 19, 1997, on behalf of Wal-Mart Stores, you requested a tariff classification ruling.
The first sample, which will be imported as Style PG180A/B or PG181A/B depending on the size range, consists of a dress and sweater-like cardigan. The dress is constructed from knit and woven fabric. The upper portion of the dress is constructed from 65% polyester, 35% cotton finely knit pique fabric and extends to just below the bustline. The lower skirt portion is constructed from 100% rayon woven printed fabric. The dress is sleeveless with a round neckline, a keyhole opening in the back with a single button closure, self-fabric ties attached at the sides and a straight hemmed bottom. The sweater-like cardigan is constructed from 65% polyester, 35% cotton finely knit pique fabric. The garment features a V-neckline, a full front opening with three button closures, short sleeves, front patch pockets which extend to slightly below the waist, a hemmed bottom, and coordinating woven fabric capping around the neckline, sleeve bottoms, and tops of pockets. The dress and sweater-like cardigan will be imported as style PG180A/B in girls' sizes 4 to 6X and as style PG181A/B in girls' sizes 7 to 16.
The second sample, Style PG251A/B, consists of a dress and blouse. The dress is constructed from knit and woven fabric. The upper portion of the dress is constructed
from 65% polyester, 35% cotton finely knit pique fabric and extends to just below the bustline. The lower skirt portion is constructed from 100% rayon woven printed fabric. The dress is sleeveless with a round neckline, self-fabric woven capping around the neckline and armholes, and a straight hemmed bottom. The blouse is constructed from 100% rayon woven printed fabric and features a V-neckline, a pointed collar, a full front zippered opening, short hemmed sleeves, princess seams in front and back, and a straight hemmed bottom. The dress and blouse will be imported in girls' sizes 7 to 16.
The applicable subheading for the dresses, both styles, will be 6204.44.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits . . . dresses: of artificial fibers: other: other: girls'. The rate of duty will be 16.7% ad valorem.
The applicable subheading for the sweater-like cardigan, style PG180A/B and PG181A/B, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women's or girls'. The rate of duty will be 33.5% ad valorem.
The applicable subheading for the blouse, style PG251A/B, will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' blouses, shirts and shirt-blouses: of man-made fibers: other: other: other: girls': other. The rate of duty will be 28.1% ad valorem.
The dresses fall within textile category designation 636, the sweater-like cardigan falls within textile category designation 639, and the blouse falls within textile category designation 641. As products of Thailand, this merchandise is 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. 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.
Sincerely,
Irene Jankov
Port Director
Los Angeles-Long Beach Seaport