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NY L81235




December 15, 2004

CLA-2-62:RR:NC:TA:358 L81235

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.42.3040; 6204.42.3060

Evelyn P. Milling
Kmart Management Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of girls’ dresses from Bangladesh, Malaysia, and Vietnam

Dear Ms. Milling:

In your letter dated December 3, 2004 you requested a classification ruling. The merchandise, styles 15002C and 15001, are also the subject of Binding Ruling NY L80772, dated November 22, 2004. The physical characteristics of the current items are distinguishable from those of Binding Ruling NY L80772. The modified articles retain the same style numbers as those found in NY L80772.

Revised style 15002C, manufactured from fabrics of 100% cotton, is an embroidered and appliquéd, jumper-styled dress of twill, tied at the back, styled by a bib-front and adjustable suspenders. Securely sewn into the upper portion of each of its sides is a round-necked, short-sleeved pullover of jersey.

Revised style 15001, manufactured from fabrics of 100% cotton, is an embroidered and appliquéd, jumper-styled, pullover dress of gingham, tied at the back. Securely sewn into the upper portion of each of its sides is a round-necked, short-sleeved pullover of jersey.

This office for reference purposes is retaining both of the submitted samples.

The applicable subheading for revised style 15002C will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for girls’dresses, of cotton, other, other, other, other, girls’; and for revised style 15001 will be 6204.42.3040, HTS, which provides for girls’dresses, of cotton, other, other, other, with two or more colors in the warp and/or the filling. The duty rate will be 8.4 percent ad valorem for both.

Each of the dresses falls within textile category designation 336. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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