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NY M87243




October 20, 2006

CLA-2-61:95:RR:NC:TA:358 M87243

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5020; 6104.53.2020; 6112.41.0020

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

RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of girls’ knit apparel from El Salvador and Honduras.

Dear Mr. Macken:

In your letter dated October 18, 2006, on behalf of your client Garan, Inc., you requested a classification ruling.

The submitted merchandise, Girls’ Sand ‘N’ Sun Clothes and Sunglasses, consists of a girl’s two-piece bathing suit and a coordinating skirt. The articles will be sold together as a set on a plastic piggyback plastic hanger consisting of a hanger frame for the bathing suit and a separate, looped on, hanger for the skirt. The garments will be made in either El Salvador or Honduras. The garments will be imported in sizes 12 months to 5T.

The bathing suit and skirt are made of finely knit fabric that is 76% nylon and 24% spandex. The two-piece swimsuit has a halter style top and panty style bottom. The swimsuit is partially lined with nylon fabric. The skirt has a tubular silhouette and capping at the waist and hem that matches fabric at halter-top straps and body surround.

As requested, the submitted styles will be returned to you.

For tariff purposes and in accordance with Chapter 61, Additional U.S. Note 1, the bathing suit and skirt, sizes 12 to 24 months, constitute a babies’ set,

The applicable subheading for the girl’s bathing suit and skirt, sizes 12 to 24 months will be 6111.30.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, other, other, sets. The rate of duty will be 16% ad valorem.

The applicable subheading for the girl’s skirt, sizes 2T-5T will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ skirts and divided skirts, knitted or crocheted, of synthetic fibers, other, girls’. The rate of duty will be 16% ad valorem.

The applicable subheading for the girl’s two-piece swimsuit, sizes 2T-5T will be 6112.41.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ swimwear, knitted or crocheted, of synthetic fibers, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread, girls’. The rate of duty will be 24.9% 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/.

Infants’ apparel, sizes 12 months to 24 months, falls within textile category designation 239. Girls’ synthetic fiber swimwear, sizes 2T-5T fall within textile category 659. Girls’ synthetic fiber skirts, sizes 2T-5T falls within textile category 642. 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.

The garments may qualify for preferential treatment under DR-CAFTA if they meet the General Note 29(b), HTSUS, criteria for a good originating under DR-CAFTA. As the General Note has not yet been published, we are unable at this time to give a ruling on DR-CAFTA eligibility.

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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