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NY M86507




September 12, 2006

CLA-2-61;95:RR:NC:TA:358 M86507

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2069; 6110.30.3053; 6111.20.3000; 6111.30.4000; 6209.30.3040; 6211.11.1020; 9004.10.0000

Mr. Jack Macken
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of boy’s sand and sun apparel and sunglasses

Dear Mr. Macken:

In your letter dated September 7, 2006, on behalf of your client Garan, Inc., you requested a classification ruling.

The submitted boy’s merchandise, which has no style number, consists of a bathing suit, a cotton knit pullover, a rasher style nylon knit pullover and plastic nonprescription sunglasses. The articles will be sold together as a set on a piggyback plastic hanger configuration consisting of two separate hangers for the shirts and a drop down, looped on, hanger bar with clasps for the swim trunks. The sunglasses are encased in a plastic bag, which is swift tacked to the cotton pullover neckband. The garments will be made in either El Salvador or Honduras. The sunglasses will be made in China. The garments will be imported in sizes 12 months to 5T.

The bathing suit is made of polyester peach twill fabric. It features a fully elasticized waistband, an adjustable drawstring at the waist, a full nylon liner and hemmed fabric at the leg openings. The rasher style pullover is made of finely knit tricot fabric that is 76% nylon, 24% spandex. The cotton pullover is made of cotton jersey fabric. The loose fitting garment has a hemmed bottom and separate rib knit fabric at the round neckline and short sleeves. The nylon pullover features short hemmed raglan sleeves, a hemmed bottom and a standup, mock, turtleneck collar. The pullovers have screen-print and heat transfer designs thematically related to water born activities.

As you have requested, the submitted styles are being returned.

The applicable subheading for the boy’s bathing suit, sizes 12 to 24 months will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of synthetic fibers, other, other, other. The rate of duty will be 16% ad valorem.

The applicable subheading for the boy’s bathing suit, sizes 2T-5T will be 6211.11.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for swimwear, men’s or boys’, of man-made fibers, boys’. The rate of duty will be 27.8% ad valorem.

The applicable subheading for the boy’s cotton knit pullover, sizes 12 to 24 months will be 6111.20. 3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, pullovers, except those imported as parts of sets. The rate of duty will be 14.9% ad valorem.

The applicable subheading for the boy’s cotton knit pullover, sizes 2T-5T will be 6110.20.2069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers and similar articles, knitted or crocheted, of cotton other, other, other, men’s or boys’ other. The rate of duty will be 16.5% ad valorem.

The applicable subheading for the boy’s nylon knit pullover, sizes 12 to 24 months will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, pullovers, except those imported as parts of sets. The rate of duty will be 30% ad valorem.

The applicable subheading for the boy’s nylon knit pullover, sizes 2T-5T will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers and similar articles, knitted or crocheted, of man-made fibers, other, other, other, men’s or boys’, other. The rate of duty will be 32% ad valorem.

The applicable subheading for the toy sunglasses, will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Spectacles, goggles, and the like, corrective, protective or other: sunglasses." The rate of duty will be 2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The boys’ apparel, sizes 12 months to 24 months, falls within textile category designation 239. The boy’s swim trunks, sizes 2T-5T fall within textile category 659. The boy’s cotton pullover, sizes 2T-5T falls within textile category 338. The boy’s nylon pullover, sizes 2T-5T falls within textile category 638. 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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