CLA-2-61:RR:NC:TA:3:358 C89997
Mr. Troy Myers
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of an infant's set and a toddler's shirt and
shorts from Taiwan.
Dear Mr. Myers:
In your letter dated March 10, 1998, you requested a tariff classification
ruling.
The submitted samples are described as follows:
Style #44307T - a toddler's 65% polyester, 35% cotton knit top and
shorts.
The top features a rib knit scoop neckline, short sleeves with rib
knit trim and a rear two button snap closure at the neck. The top also has
three decorative textile flowers stitched to the front, and a hemmed bottom. The
shorts feature an elasticized waist and hemmed leg openings.
Style #44307I - an infant's 60% cotton, 40% polyester knit set. The
top features a rib knit scoop neckline, short sleeves with rib knit trim and a
rear two button snap closure at the neck. The top also has three decorative
textile flowers stitched to the front, and a hemmed bottom. The shorts feature
an elasticized waist and hemmed leg openings.
Your letter did not indicate the size(s) for which the garments will
be imported. For purposes of classification, we will assume that Style #44307I
will be imported in infants' sizes 12-24 months, and Style #44307T will be
imported in girls' sizes 2T-4T.
We are returning your samples as you requested.
The applicable subheading for Style 44307T, toddler shorts, will be
6104.63.2060, Harmonized Tariff Schedule of the United States (HTS), which
provides for women's or girls' shorts, girls', other. The duty rate will be
29.3% ad valorem.
The applicable subheading for Style 44307T, toddler top, will be
6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which
provides for women's or girls' blouses and shirts, knitted or crocheted, of
man-made fibers, other, girls', other. The duty rate will be 33.3% ad valorem.
The shorts, fall within textile category designation 648. Based upon
textile trade agreements, products of Taiwan are presently subject to quota
restraints and visa requirements.
The top, falls within textile category designation 639. Based upon textile
trade agreements, products of Taiwan are presently subject to quota restraints
and visa requirements.
The applicable subheading for Style 44307I, infant's set, will be
6111.20.6020, Harmonized Tariff Schedule of the United States (HTS), which
provides for babies' garments and clothing accessories, knitted or crocheted, of
cotton, other, other, set. The duty rate will be 8.4% ad valorem.
The set, falls within textile category designation 239. Based upon textile
trade agreements, products of Taiwan are presently subject to quota restraints
and visa requirements.
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.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported. If you have any questions regarding the ruling, contact National
Import Specialist Bruce Kirschner at 212-466-5865.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division