The tariff classification of children's tops from theRepublic of the Fiji Islands.

NY D84240 November 27, 1998 CLA-2-61:RR:NC:TA:N3:358 D84240 CATEGORY: Classification TARIFF NO.: 6109.10.0027; 6109.10.0070 Mr. Napolioni Masirewa Ambassador Embassy of the Republic of the Fiji Islands 2233 Wisconsin Avenue, N.W., Suite 240 Washington, D.C. 20007 RE: The tariff classification of children's tops from the Republic of the Fiji Islands. Dear Mr. Masirewa: In your letter dated October 13, 1998, on behalf of your client Ghim Li Fashion (Fiji) Ltd., you requested a tariff classification ruling. The submitted samples are described as follows: Style #10200 - a boy's knit top. The garment is constructed of 100% cotton jersey fabric and features a scoop rib knit neckline with a half moon patch at the rear, short hemmed sleeves, a left chest patch pocket, and a hemmed bottom. Style #LG412 - a girl's knit top. The garment is constructed of 100% cotton jersey fabric and features a scoop neckline with picot edging, short hemmed sleeves, and a hemmed bottom. Style #39100 - a girl's knit top. The garment is constructed of 100% cotton jersey fabric and features a scoop neckline with narrow satin elastic capping trim, a small textile satin bow stitched below the front of the neckline, short hemmed sleeves, and a hemmed bottom. You state in your letter that Style #10200 will be imported in boys' sizes 4-7, Style #LG412 will be imported in girls' sizes 4-6X, and Style #39100 will be imported in girls' sizes 2T-4T. We are returning your samples as you requested. The applicable subheading for the tops, Style #39100 and Style #LG412, will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women's or girls', other, other. The rate of duty will be 19.2% ad valorem. The tops, Style # 39100 and Style #LG412 fall within textile category designation 339. Based upon international textile trade agreements, products of Fiji are presently subject to quota restraints. The applicable subheading for the top, Style #10200, will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, men's of boys', other, other. The rate of duty will be 19.2% ad valorem. The top, Style #10200 falls within textile category designation 338. Based upon international textile trade agreements, products of Fiji are presently subject to 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 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