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NY N016259




September 10, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079: 6110.30.3059; 6204.43.4040

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 three samples. Style # IM175-85230LT is a girl’s tunic style pullover. The garment is constructed of 95% cotton, 5% spandex finely knit fabric. The collar, front placket and sleeves are constructed of 97% cotton, 3% spandex woven fabric. The pullover imparts the visual impression of a woven long sleeve shirt existing under a sleeveless knit garment. The woven portion features a five button placket that fastens right over left. The knit portion features a deep scoop neckline, oversize openings at the armholes, an empire waist with a back tie and a hemmed bottom. The essential character is imparted by the knit fabric. The article does not have sufficient lower body coverage to be a dress.

Style # IMC27-84340K 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 #IPC38-7231CB007 is a girl’s dress. The bodice of the dress is constructed of cotton knit fabric. The skirt is constructed of polyester woven fabric. The dress features a V-neck with insert, long sleeves, an empire waist with a back tie and a hemmed bottom. The garment reaches to the wearer’s mid-thigh. The essential character is imparted by the woven skirt fabric.

The applicable subheading for style # IM175-85230LT 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.

The applicable subheading for style # IMC27-84340K 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 # IPC38-7231CB007 will be 6204.43.4040, 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, breeches and shorts: dresses: of synthetic fibers: other: other, girls’. The duty rate will be 16 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/.

Style #IM175-85230LT falls within textile category 339. Style # IMC27-84340K falls within textile category 639. Style #IPC38-7231CB007 falls within textile category 636. 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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