The tariff classification of a girl's pullover and trousers from Taiwan.

NY A84487 JUNE 26, 1996 CLA-2-61;62:RR:NC:WA:5:358 A84487 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6204.62.4040 Mr. Miguel Ruiz Miami International Forwarders P.O. Box 523730 Miami, Florida 33152-3730 RE: The tariff classification of a girl's pullover and trousers from Taiwan. Dear Mr. Ruiz: In your letter dated June 4, 1996, on behalf of your client Topsville, Inc., you requested a tariff classification ruling. The submitted sample, Style #237 is a girl's pullover and trousers. The pullover is knit and constructed of 65% polyester and 35% cotton fabric. The garment features a scoop neckline, shoulder loops, and a blue denim, chest patch pocket. The top also has short sleeves and a hemmed bottom. The trousers are woven and constructed of 100% cotton denim fabric. The garment features adjustable self-fabric shoulder straps, a full elasticized waist, and four fabric belt loops. The trousers also have two rear patch pockets, two front slash pockets, a non-functional fly front with a button at the top, and hemmed leg openings. You state in your letter that the garment will be imported in girls' sizes 2T to 16. The applicable subheading for the trousers will be 6204.62.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' trousers, bib and brace overall, breeches and shorts (other than swimwear), trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, trousers and breeches, girls, blue denim, other. The rate of duty will be 17.5% ad valorem. The trousers fall within textile category designation 348. Based upon international textile trade agreements, products of the Taiwan are presently subject to visa requirements and quota restraints. The applicable subheading for the pullover 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, women's or girls'. The rate of duty will be 33.8% ad valorem. The pullover falls within textile category designation 639. Based upon international textile trade agreements, products of the Taiwan are presently subject to visa requirements and quota restraints. 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 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, Roger J. Silvestri Director National Commodity Specialist Division