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NY N016012




September 11, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059; 6110.20.2079

Ms. Jenny Fu
Hecny Brokerage Services, Inc.
1460 Francisco Street
Torrance, CA 90501

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

Dear Ms. Fu:

In your letter dated August 17, 2007, on behalf of Apparelway, Inc., you requested a classification ruling.

You have submitted four samples. Style # IMC60-7233KB007 is a girl’s tunic style pullover. The outer shell of the garment is constructed of 88% nylon, 12% metallic finely knit fabric. The lining is constructed of polyester knit fabric. The garment features a deep scoop neckline with polyester insert, an empire waist with a back tie, three quarter length sleeves and a hemmed bottom. The essential character is imparted by the outer shell. The article does not have sufficient lower body coverage to be a dress.

Style # IMB77-7207CB001 is a girl’s tunic style pullover constructed of cotton finely knit fabric. The blouse features a scoop neck with self fiber capping and an additional fabric insert, long sleeves with self-capping on the ends, a decorative buckle on the bodice, an empire waist with a back tie and a hemmed bottom. The article does not have sufficient lower body coverage to be a dress.

Style # IPB16-7083K is a girl’s tunic style pullover constructed of 96% polyester, 4% spandex finely knit fabric. The blouse features a scoop neck with additional fabric insert, long sleeves, two decorative buttons on the bodice, an empire waist with a back tie and a hemmed bottom. The article does not have sufficient lower body coverage to be a dress.

Style # IPB35-71440K is a girl’s tunic style pullover constructed of 96% polyester, 4% spandex finely knit fabric. The blouse features a deep V neck with additional fabric insert, long sleeves, two decorative buttons on the bodice, an empire waist with a back tie and a finished bottom. The article does not have sufficient lower body coverage to be a dress.

The applicable subheading for styles # IMC60-7233KB007, IPB16-7083K and IPB35-71440K will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: of man-made fibers, other: other: other, other: other: woman’s or girls’: other. The duty rate will be 32 percent ad valorem.

The applicable subheading for style # IMB77-7207CB001 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: of cotton, other, other: other: woman’s or girls’: other. The duty rate 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/.

Styles #IMC60-7233KB007, IPB16-7083K and IPB35-71440K fall within textile category 639. Style #IMB77-7207CB001 falls within textile category 339. 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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