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NY N007020





March 8, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.20.0020: 6110.20.2069

Ms. Melissa Fox
Barthco Trade Consultants
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of boys’ jackets and pullovers from China.

Dear Ms. Fox:

In your letter dated February 14, 2007, on behalf of Tellas Ltd., you requested a tariff classification ruling. As requested, the samples will be returned to you.

You have submitted two samples. Style F74KL461BJ is a boy’s jacket made of terry knit cotton fabric. It features a hood, a full front opening with zipper closure, long sleeves with rib knit cuffs, two front pockets and a rib knit waistband. The garment will also be imported as styles F74KL462BJ, F74KL463BJ and F74KL468BJ. The only difference between the styles is color.

Style F74KL460BJ is a boy’s pullover made of terry knit cotton fabric. It has a hood, long sleeves with rib knit cuffs, a kangaroo pocket and a rib knit waistband. The garment will also be imported as styles F74KL464BJ, F74KL465BJ, F74KL466BJ and F74KL467BJ. The only difference between the styles is color.

All styles will be imported in boys’ sizes 2-7.

The applicable subheading for Styles F74KL461BJ, F74KL462BJ, F74KL463BJ and F74KL468BJ will be 6101.20.0020, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for men’s or boys’ windbreakers and similar articles, knitted or crocheted, of cotton, boys'. The duty rate is 15.9% ad valorem.

The applicable subheading for Styles F74KL460BJ, F74KL464BJ, F74KL465BJ, F74KL466BJ and F74KL467BJ will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for sweaters, pullovers and similar articles, knitted or crocheted: of cotton, other, other, men's or boys': other. The duty rate will be 16.5% 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/.

Styles F74KL460BJ, F74KL464BJ, F74KL465BJ, F74KL466BJ and F74KL467BJ fall within textile category designation 338. Styles F74KL461BJ, F74KL462BJ, F74KL463BJ and F74KL468BJ fall within textile category designation 334. 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski

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