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NY N005341




February 2, 2007

CLA-2-61:RR:NC:3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.20.0020; 6104.62.2028; 6110.20.2079

Ms. Ann Broker
Supply Chain Solutions
4607 44th Street SE
Grand Rapids, MI 49512

RE: The tariff classification of toddler’s jacket, pants and pullover from Pakistan.

Dear Ms. Broker:

In your letter dated January 6, 2007, on behalf of Fabri-Tech, you requested a tariff classification ruling.

You have submitted three samples. Style 07bl2t is a toddler girls’ jacket constructed of 100 cotton knit French terry fabric. The jacket features a hood, full frontal opening with a zipper closure, long sleeves with hemmed cuffs, a bear appliqué, a hemmed bottom and patch pockets below the waist. Style 07blp are toddler girls’ pants constructed of 100 cotton knit French terry fabric. The pants feature an enclosed elasticized waistband a bear appliqué and a hemmed bottom. Style 07blts is toddler girls pullover top constructed of finely knit 100% cotton fabric. The pullover features a crew neck, a bear appliqué, short sleeves with lettuce edges and a lettuce edged bottom.

You request classification of the garments imported individually and as a set. Note 13 of Section XI, of the HTSUS, states that, “Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.” Therefore, the garments cannot be classified as a set.

The applicable subheading for the jacket will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6104: of cotton, girls’. The rate of duty will be 15.9 percent ad valorem. The applicable subheading for the pants will be 6104.62.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: of cotton: other, trousers and breeches: girls’: other: other. The rate of duty will be 14.9 percent ad valorem.

The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: other: women’s or girls’: other. The rate of duty will be 16.5 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/.

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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