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NY N021401




January 4, 2008

CLA-2-61:OT:RR:NC:N3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0020; 6110.20.2079; 6204.63.3530; 6204.63.3540

Ms. Roseann Downing
Life is Good, Inc.
283 Newbury Street
Boston, MA 02115

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

Dear Ms. Downing:

In your letter dated December 27, 2007, you requested a tariff classification ruling. Five samples were submitted with your request. The submitted samples will be returned to you.

Style G4027 is described as a “Girls Sleep Dress.” The item is constructed from flame resistant cotton interlock fabric. The A-line dress has short puff sleeves, a round rib knit neckline and hemmed fabric at the sleeves and garment bottom.

Style G4083 is described as a “Girls Sleep Tee.” The item is constructed from flame resistant cotton interlock fabric. The long sleeve pullover has a round rib knit neckline and hemmed fabric at the sleeves and garment bottom.

Style G4075 is a pair of girl’s lounge pants constructed from 100% polyester, woven, yarn dyed brushed fabric. The pull-on style pants have a tunnel elastic waistband and hemmed legs.

Style G4076 is a pair of girl’s lounge shorts constructed from 100% polyester, woven, yarn dyed brushed fabric. The pull-on style shorts have a tunnel elastic waistband and hemmed legs.

Although you describe the styles as loungewear or sleepwear, the articles are considered to be multi-use garments, designed for wear in a variety of informal situations in and around the home. As such, they are not classified in heading 6108, HTSUS or heading 6208, HTSUS, which are limited to garments that are designed for wear only to bed for sleeping.

The applicable subheading for Style G4027 will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’knitted or crocheted: dresses: of cotton: girls’. The duty rate is 11.5% ad valorem.

The applicable subheading for Style G4083 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’pullovers and similar articles: knitted or crocheted: of cotton: other: other: women’s or girls’: other. The duty rate is 16.5% ad valorem.

The applicable subheading for Style G4075 will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: trousers and breeches: girls’: other. The duty rate is 28.6% ad valorem.

The applicable subheading for Style G4076 will be 6204.63.3540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: shorts: girls’: other. The duty rate is 28.6% 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/.

Cotton dresses fall within textile category designation 336. Girls’ cotton knit pullovers fall within textile category designation 339. Girls’ synthetic fiber pants and shorts fall within textile category designation 648. 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.

     Style W1012 cannot be ruled upon due to the presence of an inner shelf- bra. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:

Beginning June, 2005, the issue of the classification of an upper body garment with a bra has been filed with the United States Court of International Trade by several different importers. Thus, the issuance of a classification ruling for style RT1768 would be inconsistent with 19 C.F.R. §177.7(b).

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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