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NY M87365




October 16, 2006

CLA-2-61:95:RR:NC:TA:358 M87365

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5020; 6104.43.2020; 6112.41.0020; 9004.10.0000

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 form El Salvador and Honduras.

Dear Mr. Macken:

In your letter dated October 12, 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, a sleeveless dress and a pair of plastic nonprescription sunglasses. 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 dress. The sunglasses are enclosed in a clear plastic bag, which is swift tacked to the bikini top. 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 and dress 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 with ruffle fabric at the sides. The swimsuit is partially lined with nylon fabric. The dress has an A line silhouette and ruffle fabric at the hem.

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

You advise that the garments will qualify as originating for purposes of Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA). No further details are provided. You inquire as to the eligibility of the garments from El Salvador or Honduras for preferential treatment under DR-CAFTA given the presence of Chinese origin sunglasses in the hanger set.

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

The applicable subheading for the girl’s bathing suit and dress, 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 dress, sizes 2T-5T will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ dresses, 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.

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/.

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 dresses, sizes 2T-5T falls within textile category 636. 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 and plastic sunglasses do not constitute a retail set for tariff classification purposes and are classified separately. The garments qualify for preferential treatment under DR-CAFTA assuming they meet the General Note 29(b), HTSUS, criteria for a good originating under DR-CAFTA.

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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