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NY L85876





June 30, 2005

CLA-2-61:RR:NC:TA:358 L85876

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075; 6204.62.4040; 6505.90.2060

Ms. Patricia Coston Dzierzanowski
John P. Coston and Company, Inc.
70 N.E. Loop 410, Suite 320
San Antonio, TX 78216

RE: The tariff classification of children’s apparel from China

Dear Ms. Dzierzanowski:

In your letter dated June 10, 2005, on behalf of your client Dollar Dave’s LLC, you requested a tariff classification ruling. Two sets of garments were submitted with the request.

Kids Land Style 0735 is a set comprised of a knit pullover and blue jeans with coordinating plastic belt. The pullover has short sleeves and color coordinated fabric extensions at the sleeves and hem bottom. It is made of fabric that is 92% cotton, 8% spandex. The pants have five pockets, a zipper and metal button closure and five belt loops through which a vinyl plastic belt with metal buckle is secured. The style is sized for girls 7-14.

For Teens Only Style 0736 is a set comprised of a knit pullover, blue jeans with coordinating plastic belt and hat. The pullover is sleeveless and has a color coordinated halter style shelf bra insert and a self-fabric identical color coordinated extension at the hem bottom. It is made of fabric that is 92% cotton, 8% spandex. The pants have three pockets, two simulated rear pockets with textile flap and metal snap closures, a zipper and metal button closure and five belt loops through which a vinyl plastic belt with metal buckle is secured. The pants and beanie style cap are made of identical denim fabric that is 65% cotton, 30% polyester, and 5% spandex. The style is sized for girls 7-14.

The garments are made in China and purchased in a Panamanian foreign trade zone. Paragraph (c)(1) states, “The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is wholly obtained or produced in a single country, territory, or insular possession, 19 CFR 102.21(c)(1) is applicable.

As the goods are produced in China the country of origin is China.

You inquire as to the marking requirements for the hat. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs "Regulations (19 CFR 134.41(b), the country of origin marking is considered conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of country of country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

The sample you have submitted is not marked to indicate the country of origin. A textile label sewn on an inner seam of the hat, with the country of origin displayed legibly, indelibly and permanently, would be acceptable.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20508, for information on the applicability of these requirements to this item.

The applicable subheading for the pullovers, styles 0735 and 0736, will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers and similar articles, knitted or crocheted, of cotton, other, other, women’s or girls’. The duty rate is 16.5 percent ad valorem.

The applicable subheading for the pants, styles 0735 and 0736, will be 6204.62.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers and breeches of cotton, other, girls’, blue denim, other. The duty rate is 16.6 percent ad valorem.

The applicable subheading for the hat, style 0736, will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and other headgear, other, cotton, not knitted, other. The duty rate is 7.5 percent ad valorem.

The cotton pullovers fall within textile category designation 339. The cotton pants fall within textile category designation 348. The cotton hat falls within textile category designation 659. 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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