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NY L84487




May 13, 2005

CLA-2-61:RR:NC:TA:358 L84487

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2020; 6110.20.2015; 6110.20.2065

Craig VerPault
The Marmaxx Group
Attn:Imports Rt. J4S
770 Cochituate Road
Framingham, MA 01701

RE: The tariff classification of boys’ wearing apparel from Taiwan and China

Dear Mr. VerPault:

In your letter dated April 27, 2005 you requested a classification ruling.

Styling characteristics of submitted style 11020BXF5 include a full-front, zippered opening that extends into the stand-up neckline, a hood, a rib-knitted waistband and cuffs of long sleeves, and an open pocket at the lower portion of each of the fronts. Fleece fabric of 85% polyester/15% cotton comprises the fronts and the hood of this garment, whereas the remainder is manufactured from jersey fabric of 100% cotton that is ornamented by textile overlays and labels.

Styling characteristics of submitted style 11026BYF5 include a full-front, zippered opening that extends into the stand-up neckline, a rib-knitted waistband and cuffs of long sleeves, and ornamentation in the form of masculine, textile labels. Fleece fabric of 82% cotton/18% polyester comprises the sleeves, whereas the remainder is manufactured from knitted fabric of 100% cotton that measures less than nine stitches per two centimeters.

Submitted style 11027BYF5, ornamented by masculine, textile labels and embroidery, is a pullover that is manufactured from long, raglan, rib-knitted sleeves and a round, rib-knitted neckline of 100% cotton, and from a back and a front of fleece fabric of 82% cotton/18% polyester.

As you have requested, the sample garments are being returned.

The applicable subheading for the hooded garment will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for boys’anorakswindbreakers and similar articles, knittedother than those of heading 6103, of man-made fibers, other, other, boys’; for the zippered, unhooded garment will be 6110.20.2015, HTS, which provides for sweatersknittedof cotton, other, other, sweaters, boys’; and for the pullover will be 6110.20.2065, HTS, which provides for pullovers, sweatshirtsand similar articles, knitted, of cotton, other, other, other,boys’. The duty rates will be 28.2, 16.5, and 16.5 percent ad valorem, respectively.

The hooded garment falls within textile category designation 634, the zippered, unhooded garment within 345, and the pullover within 338. 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 Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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