CLA-2-61:PD:TC:MEF:G28 D83245

Ms. Mary L. Irish
Import Specialist
Talbots
175 Beal Street
Hingham, Massachusetts 02043

RE: The tariff classification of Boys' Terry Cloth Knit 80% Cotton/20% Polyester Swimsuit Coverup from Macau

Dear Ms. Irish:

In your letter dated October 2, 1998, you requested a tariff classification ruling.

The sample submitted, Style Number 91094926, is a Boys' Knit 80% Cotton/20% Polyester Swimsuit Coverup. The outer surface of this garment is terry cloth. Features of the coverup include long sleeves, two front patch pockets, side slits, and a full front opening with a zippered closure. A detachable hood is secured to the neckline with metal snaps. You state this garment will be imported in boys' sizes 2/3; 4/5; and 6/7. The sample will be returned to you as requested.

The applicable subheading for the Boys' 80% Cotton and 20% Polyester Knit Beach Coverup will be 6107.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted: Other: Of cotton: Other: Boys'. The rate of duty will be 9.1%.

The Boys' Knit Coverup falls within textile category designation 350. Based upon international textile trade agreements, products of Macau are subject to quota and the requirement of a visa.

The designated textile and apparel categories 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Carole E. Graves
Port Director
Port of Baltimore