CLA-2-61:LA:S:T:1:2:G04 C84489
Ms. Judy Miller
Customs Coordinator
Wal Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-4318
RE: The tariff classification of a girl's knit ensemble from the Philippines
Dear Ms. Miller:
In your letter dated February 13, 1998, you requested a tariff classification ruling.
The submitted sample, style F8-6014, is a girl's ensemble consisting of a jacket and a pair of trousers. Both components are constructed from 100% polyester knit, polar fleece fabric and are of the same fabric construction, style, color and composition. The garments will be put up for retail sale together and are of corresponding size.
The jacket features a full front opening with four covered button closures, a ruffled collar, long sleeves with cuffs, princess seams in front and back, an inverted pleat in the center back of the garment, a flared body, and a ruffled bottom. There is constrasting color fabric on the covered buttons, collar, sleeve cuffs, and ruffled bottom. The pull-on trousers feature an elasticized waist and cuffed leg openings in contrasting color fabric. The ensemble will be imported in girls' sizes 2T to 4T.
Your sample will be returned as requested.
The applicable subheading for the jacket will be 6104.23.0026, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' ensembles: of synthetic fibers: other: garments described in heading 6102. The rate of duty will be 29.3% ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6102.30.2020.
The applicable subheading for the trousers will be 6104.23.0032, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' ensembles: of synthetic fibers: other: trousers and breeches. The rate of duty will be 29.3% ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6104.63.2028.
The jacket falls within textile category designation 635 and the trousers fall within textile category designation 648. As products of the Philippines, 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