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NY M82447




April 19, 2006

CLA-2-62: RR:NC:TA:N3:358 M82447

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.92.0030; 6108.32.0025

Mr. Joseph Hoffacker
Barthco International, Inc.
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification and status under the Central America Free Trade Agreement (CAFTA) for children’s pajamas from El Salvador

Dear Mr. Hoffacker:

In your letter dated April 11, 2006, on behalf of your client Dream Apparel Group LLC, you requested a ruling on the tariff classification and status under the Central America Free Trade Agreement (CAFTA) for three sets of children’s pajamas from El Salvador.

Submitted samples, styles MA333E50 and M323EE50 are boys’ pajamas. Submitted style R343H59 is girl’s pajamas. The pajamas are made of knit polyester fabric. The pajama component shirts are long sleeve pullovers. The pajama component pants have pull-on styling and elasticized waistbands. As requested, the submitted samples will be returned to you.

You state that the fabric used to manufacture the pajamas is made in Columbia or Taiwan and shipped in rolls to El Salvador where it is cut into component pieces and assembled into finished garments.

The applicable subheading for styles MA333E50 and M323EE50 will be 6107.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ nightshirts and pajamas, of man-made fibers, knitted or crocheted. The rate of duty is 14.9 percent ad valorem.

The applicable subheading for style R343H59 will be 6108.32.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ nightgowns and pajamas, of man-made fibers, knitted or crocheted. The rate of duty is 16 percent ad valorem.

The submitted samples fall within textile category designation 651. 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.cpb.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.

Based on the information you supplied, the submitted pajama styles are not eligible for duty free treatment under the Central America Free Trade Agreement (CAFTA).

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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