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NY N018894




November 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020; 6110.20.2079

Mr. Dennis Shostak
J.J’s Mae, Inc.
1812 Harrison Street
San Francisco, CA 94103-4228

RE: The tariff classification of girls’ knitwear from China, Cambodia, Lesotho, Kenya, Vietnam or Hong Kong.

Dear Mr. Shostak:

In your letter dated October 17, 2007, you requested a classification ruling.

You have submitted two samples. Style U9121CP is a girl’s top of knit 100% polyester fabric. The unconstructed sheer garment features ¾ length sleeves, a full front opening with a self-tie closure and pearl edges. The garment does not reach the vicinity of the waist and has sparkles affixed to the fabric. The item is intended to be worn over a leotard or dance dress.

Style UP117CP is described as a “zip-up hoodie”. The garment features a hood with rib-knit edging, long sleeves with rib-knit cuffs, a full frontal opening with zipper closure, front scoop pockets and a rib-knit bottom. The garment is constructed of 95% cotton, 5% spandex finely knit fabric that is napped on the inside. The garment reaches the waist. You have inquired if this garment could be considered a jacket under 6102.20.0020, HTS, because of the rib-knit bottom and cuffs. The article is not a jacket because it does not offer sufficient protection against the elements. The item has insufficient jacket characteristics.

The applicable subheading for style U9121CP will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: tops, women’s or girls’. The duty rate will be 28.2 percent ad valorem.

The applicable subheading for style U9117CP 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/.

Style U9121CP falls within textile category 639. Style U9117CP 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-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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