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NY F84164




March 17, 2000

CLA-2-61:G03 F84164

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2028; 6110.20.2075

Sandra Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of girls’ tops and pants from Honduras

Dear Ms. Kobs:

In your letter dated March 6, 2000 you requested a tariff classification ruling on three samples.

Style DP2110 is made from a fine knit velour fabric that you state is 80% cotton and 20% polyester, with the pile being 100% cotton. This pullover garment, which simulates the wearing of two garments, has long hemmed sleeves, a round neck finished with capping, and “a full front right over left opening” which is secured by 5 plastic buttons. The bottom is hemmed. You have called this a “mock twin set” and have indicated that this will be imported in girls’ sizes 4-6X.

Style DP2109 is made from a fine rib knit velour fabric that you state is 65% cotton, 32% polyester and 3% spandex, with the pile being 100% cotton. This pullover garment has a round neckline, long hemmed sleeves, and a hemmed bottom. There are patch pockets at the lower front. You have indicated that this pullover will be imported in girls’ sizes 4-6X.

Styles AS2601, DP2203 and KW2250, which are represented by one sample, are made from a fine rib knit velour fabric that you state is 65% cotton, 32% polyester and 3% spandex, with the pile being 100% cotton. The submitted sample is a pair of pull-on pants with a fully enclosed elasticized waistband and long hemmed legs. You have indicated that these styles will be imported in girls’ sizes 7-16, 4-6X and 2T-4T.

The applicable subheading for Styles DP2110 and DP2109 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Women’s or girls’. The rate of duty will be 18.2 percent ad valorem.

The applicable subheading for Styles AS2601, DP2203, and KW2250 is 6104.62.2028, HTS, which provides for Women’s or girls’Trousers, bib and brace overalls, breeches ad shorts: Of cotton: Other: Trousers and breeches: Girls; Other: Other. The rate of duty will be 15.6 percent ad valorem.

The upper body garments fall within textile category designation 339 and the pants within category 348. Based upon international textile trade agreements, these products of Honduras are currently not subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should also be verified at the time of shipment.

In accordance with your request, your samples will be returned to you under separate cover.

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,

Alice M Rigdon
Port Director

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