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NY N008298




April 5, 2007

CLA-2-61: RR: NC: WA: 361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.10.0010, 6114.30.1020, 6104.63.2030, 6104.63.2006, 6204.62.4021

Ms. Lisa York
Target Customs Brokers, Inc.
7000 Target Parkway North
Brooklyn Park, Minnesota
55445

RE: The tariff classification of women’s garments from China, Vietnam and Cambodia

Dear Ms. York:

In your letter dated March 8, 2007 on behalf of Target Stores you requested a classification ruling.

Style 212241 is a woman’s blouse constructed from 100 percent cotton rib knit fabric. The country of manufacture is Vietnam. It is loose fitting and extends below the waist. The garment features three quarter length sleeves with ribbed cuffs and a hemmed bottom. The blouse has a rounded neckline with a deep notch and a partial opening with a five-button closure. The garment does not have an average of less than 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 cm X 10 cm.

Style 212314 is a woman’s top constructed from 60 percent polyester 33 percent rayon 7 percent spandex knit fabric. The country of manufacture is Cambodia. The sleeveless garment features adjustable straps, a crossover V neckline and hemmed bottom. The back of the garment extends straight across from side seam to side seam, exposing the upper part of the back. The garment is elasticized below the bust. The top extends below the waist.

Style 212360 is a pair of woman’s pull-on shorts constructed from 60 percent polyester 33 percent rayon and 7 percent spandex jersey knit fabric. The garment is manufactured in Cambodia. It features a wide elasticized waistband with a drawstring, two side pockets and hi-cut hemmed leg openings.

Style 212362 is a pair of woman’s pull-on cropped pants constructed from 60 percent polyester 33 percent rayon and 7 percent spandex jersey knit fabric. The garment is manufactured in Cambodia. It features a wide elasticized waistband with a drawstring, two side pockets and cuffed leg openings.

Style 211811 is a pair of woman’s pull-on short pants constructed from 100 percent cotton woven fabric. The garment is manufactured in China. It features a wide elasticized waistband with a drawstring and cuffed leg openings.

We are returning your samples as you requested.

The applicable subheading for style 212241 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7% ad valorem.

The applicable subheading for style 212314 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% ad valorem.

The applicable subheading for style 212360 will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts (other than swimwear): Knitted or crocheted: Of synthetic fibers: Other: Other: Shorts: Women’s. The duty rate will be 28.2% ad valorem.

The applicable subheading for style 212362 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Knitted or crocheted: Of synthetic fibers: Other: Other: Trousers: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem.

The applicable subheading for style 211811 will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Other. The duty rate will be 16.6% 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/.

Style 212241 falls within textile category 339. Style 212314 falls within textile category 639. Style 212360 and 212362 fall within textile category 648. Style 211811 falls within textile category 348. 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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