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NY N010402




May 1, 2007

CLA-2-62:RR:NC:N3:358
CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.10.0030; 6204.43.4020

Ms. Lyn Antunes
Norman Krieger, Inc.
921 West Artesia Blvd.
Rancho Dominguez, CA 90220

RE: The tariff classification of girls’ apparel from China

Dear Ms. Antunes:

In your letter dated April 25, 2007, on behalf of your client Pumpkin Patch Originals Ltd., you requested a classification ruling. The submitted samples are being retained for reference purposes.

Style 158123/W07 is described as an “all in one shirt dress with a mock layered woven under shirt.” The article is a dress. The portion above the waist imparts the visual impression of a long sleeve vee-neck pullover existing over a woven shirt. The portion at the waist and below emulates a woven plaid pleated skirt. The garment creates the overall visual impression of a white shirt and tucked in black pullover existing over a plaid skirt. The knit “pullover” fabric is acrylic, the woven “skirt” fabric is acrylic and the collar and cuffs are cotton. The pullover and skirt fabrics are coequal in importance. The woven skirt fabric imparts the essential character in accordance with General Rules of Interpretation 3 (c).

Style 152075/W07 is described as a “knit top with a mock layered woven under shirt.” The garment creates the visual impression of a woven long sleeve shirt existing underneath a finely knit scoop neck pullover. The pullover fabric is knit cotton and the long sleeve extensions and exposed upper shirt placket and collar are woven cotton. The placket has a one button closure that fastens right over left. The knit pullover fabric imparts the essential character in accordance with General Rules of Interpretation 3 (b).

The applicable subheading for the dress will be 6204.43.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ dresses, of synthetic fibers, other, other, with two or more colors in the warp and/or filling, girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for the blouse will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton, girls’, other. The duty rate will be 19.7 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 dress falls within textile category designation 636. The blouse falls within textile category designation 339. 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 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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