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NY N008956




April 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1070; 6110.20.2079

Ms. Beverly Figueroa
Kahn Lucas Lancaster Inc.
100 West 33rd Street
Suite 921
New York, NY 10001

RE: The tariff classification of a girls’ tank top and pullover from Indonesia.

Dear Ms. Figueroa:

In your letter dated March 26, 2007, you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 337N52922 is a girl’s garment set consisting of a pullover and a tank top. The pullover is constructed of knit cotton fabric. The garment features a ruffled V-neck, with the ruffle fabric reaching across the garment to one side seam, two non-functional buttons, short sleeves with rib-knit cuffs and a rib-knit bottom. The garment reaches the waist. The tank top is constructed of knit polyester fabric. The upper body garment features self-fabric capping around the neck and oversized armholes and a hemmed bottom. The garment reaches the waist. The garments will be marketed and sold together.

Style 337N52922 consists of two or more garments. Note 13 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified.

The applicable subheading for style 337N52922 (tank top) will be 6109.90.1070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textiles materials: of man-made fibers, women’s or girls’: tank tops and singlets: girls’. The rate of duty will be 32 percent ad valorem.

The applicable subheading for style 337N52922 (pullover) 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/.

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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