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NY N014801




August 1, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079; 6104.62.2028

Ms. Ellen Huang
Prowin Apparel, Inc.
112 West 33rd Street
Suite 805
New York, NY 10001

RE: The tariff classification of girls’ playwear from China.

Dear Ms. Huang:

In your letter received by this office on July 25, 2007, you requested a tariff classification ruling.

You have submitted two styles. Both styles have been submitted in various sizes. Style 8019 is a girl’s two piece outfit constructed from 60% cotton and 40% polyester finely knit French terry fabric. The top features a hood, a zippered front opening, long sleeves with rib-knit cuffs and a rib-knit bottom. The pants feature an elasticized waistband, front patch pockets and a hemmed bottom.

Style 8020 is a girl’s two piece outfit constructed from 60% cotton and 40% polyester finely knit French terry fabric. The top features a hood, a partial zippered front opening, long sleeves with rib-knit cuffs, a kangaroo pocket and a hemmed bottom. The bottom features an elasticized waistband, front patch pockets and a hemmed bottom.

Both styles have interior fabric loops at the waistband side seams that connect to interior buttons on the upper body garment sides. The styles do not qualify as parts of playsuits, as you suggested. Neither style has a structural connection that is practical in a commercial sense.

The applicable subheading for styles 8019 and 8020 (tops) 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.

The applicable subheading for styles 8019 and 8020 (pants) will be 6104.62.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breaches and shorts: trousers, bib and brace overalls, breeches and shorts: of cotton: other, trousers and breeches: girls’: other: other. The rate of duty will be 14.9 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/.

Styles 8019 and 8020 (tops) fall within textile category 339. Styles 8019 and 8020 (pants) fall 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. 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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