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NY N004674




December 27, 2006

CLA-2-61:RR:NC:WA:361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0015; 6104.42.0010

Ms. Ruth Hayd
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of two women’s knit garments from Vietnam.

Dear Ms. Hayd:

In your letter dated November 8, 2006, with additional information received December 20, 2006, you requested a classification ruling for two women’s knit garments. The samples will be returned, as requested.

Style JA7110 is a woman’s jumper constructed from 100 percent cotton knit fabric. The jumper has a hood, a deep, wide V neckline, short sleeves, a drawstring at the waist and a hemmed bottom. The garment does not provide sufficient bust coverage.

Style JA7111 is a woman’s dress constructed from 100 percent cotton fabric. The drop waist dress has ¼ inch shoulder straps, a kangaroo pocket, and a plain, hemmed bottom.

The applicable subheading for style JA7110 will be 6114.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Jumpers. The duty rate will be 10.8% ad valorem.

The applicable subheading for style JA7111 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sdressesknitted or crocheted: Of cotton. The duty rate will be 11.5% 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/.

Style JA7110 falls within textile category 359; style JA7111 falls within textile category 336. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Angela DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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