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NY N006006




February 14, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0015; 6110.20.2079

Mr. Paul Choe
Ana Link, Ltd.
230-59 International Airport Center Blvd. Suite #270
Springfield Gardens, NY 11413

RE: The tariff classification of a girls’ jumper and top from China.

Dear Mr. Choe:

In your letter dated January 25, 2007, on behalf of Tamex LLC, you requested a tariff classification ruling.

Your submitted sample, style K2449-739-743-4 is a two-piece girl’s garment constructed of knit cotton fabric. Style K2449-739-743-4 consists of two separate items, a jumper and a pullover. The jumper features shoulder straps with large one button closures, empire waist and hemmed bottom. The pullover features a scooped neck, short sleeves and an over-lock stitched bottom. The pullover is stitched to the jumper at the interior side seams, such that the threads are removable without injury to the garments. The items are imported in girl’s sizes S, M, L and XL.

You state in your letter that the article is a ladies’ dress. Based on telephone conversations between Paul Choe of your office and our office this item is a girl’s jumper and separate pullover. The items are sized for girls, not women. The jumper lacks the upper body coverage required to be classified as a dress.

The applicable subheading for the jumper 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 rate of duty will be 10.8 percent ad valorem.

The applicable subheading for the top will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, 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/.

The jumper falls within textile category 359. The pullover falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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