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NY N007846




March 7, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079

Mr. Charles Santarelli
Mersant International Ltd
158-12 Rockaway Boulevard
Jamaica, NY 11434

RE: The tariff classification of a girl’s short sleeve garment from Malaysia.

Dear Mr. Santarelli:

In your letter dated February 27, 2007, on behalf of Steve Fox Apparel, you requested a tariff classification ruling.

The submitted sample, style PM 262 is a girl’s short sleeve upper body garment constructed of terry knit fabric that is 95% cotton, 5% spandex. The item features a full front zipper opening, a stand-up collar, short puff sleeves, a set-in pocket above the waist with horizontal zipper opening and a wide rib knit waistband. The article is sized for girls’ small, medium and large.

You describe the sample as a short sleeve jacket. While the garment has certain characteristics of a jacket we find that the item is a fashion layer piece. It does not afford protection against the elements as a jacket because of the lightweight knit fabric and the short sleeves.

The sample for reference purposes is retained.

The applicable subheading for style PM 262 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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