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NY N005491




February 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2069; 6111.20.3000

Ms. Leah D. Cantero
Williams-Sonoma, Inc.
151 Union Street
Ice House One, 7th Floor
San Francisco, CA 94111

RE: The tariff classification of infant’s and toddlers boys’ cardigans from China.

Dear Ms. Cantero:

In your letter dated January 8, 2007, on behalf of Pottery Barn Kids, you requested a classification ruling.

Your submitted sample, style PD# SP07 1461 is a toddler boy’s cardigan (size 24-36 months) constructed from 80% cotton, 20% polyester knit velour fabric. The long sleeve cardigan features a full frontal opening with a left over right five snap closure, a lining and a hemmed bottom. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches are formed. The garment, same style number, is also imported in infant sizes 0-3 months, 3-6 months, 12-18 months and 18-24 months.

The applicable subheading for style PD# SP07 1461 (toddler sizes) will be 6110.20.2069, 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: men’s or boys’: other. The duty rate will be 16.5 percent ad valorem.

The applicable subheading for style PD# SP07 1461 (infant sizes) 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: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The duty rate will be 14.9 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 toddler sizes of style PD# SP07 1461 fall within textile category 338. The infant sizes of style PD# SP07 1461 fall within textile category 239. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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