The tariff classification of a toddler girls' cotton short set from the Philippines

PD A89033 November 13, 1996 CLA-2-D:C:G27 A89033 CATEGORY: Classification TARIFF NO.: 6106.10.1030, 6204.63.3540 William A. Vollmerhausen Kmart Corporation 3100 West Big Beaver Rd. Troy, MI 48084-3163 RE: The tariff classification of a toddler girls' cotton short set from the Philippines Dear Mr. Vollmerhausen: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 CFR 177) in response to your request dated October 24, 1996. A sample was received of Style # 3515, a toddler girls' short set. The set consists of a 60% cotton 40% polyester knit top and 65% polyester 35% cotton woven shorts. The rib knit top features a full frontal opening secured by five button closures, and a gathered skirt sewn to a high waistline. The collar of the garment has rounded collar points and forms a large rounded vee in the back. This back portion is trimmed with a matching self-fabric bow. The collar and trimming on the armholes of the top are composed with fabric which matches the fabric of the shorts. The shorts feature an elasticized waist, hemmed leg openings and a matching self-fabric bow near the hem of each leg. Style # 3515 will be manufactured in the Philippines. The applicable subheading for the knit top will be 6106.10.0030, Harmonized Tariff Schedule(HTS), which provides for women's or girls' blouses and shirts, knitted or crocheted, of cotton, girls', other. The duty rate will be 20.7 percent ad valorem. The applicable subheading for the shorts will be 6204.63.3540, HTS, which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers, bib and brace overalls, breeches and shorts, 2. PD A89033 of synthetic fibers, other, other, other, other, other, shorts, girls', other. The duty rate will be 30 percent ad valorem. The top falls within textile category designation 339 and the shorts fall within textile category designation 648. As products of the Philippines these items are subject to visa requirements 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. 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. The samples are being returned to you. 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, with its control number, should be brought to the attention of the Customs officer handling the transaction. Sincerely, David F. Greenleaf Port Director Dallas/Ft. Worth, TX