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NY N024391




March 14, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2069; 6111.20.6070; 6102.20.0020; 6111.20.3000; 6110.20.2079

Mr. Take Kadohira
Sears Holdings Corporation
3333 Beverly Road, A3-367-B
Hoffman Estates, IL 60179

RE: The tariff classification of infant and toddler garments from India and Malaysia.

Dear Mr. Kadohira:

In your letter dated March 3, 2008, you requested a tariff classification ruling. As requested, the samples will be returned to you.

You have submitted five samples. Style 70491961-2 is a toddler boy’s pullover constructed from cotton knit fabric. The outer surface of the garment measures over nine stitches per two centimeters in the direction the fabric is formed. The garment features a crew neck, short hemmed sleeves and a hemmed bottom. The garment has a motion sensitive LED light patch appliqué sewn on the center front. The country of origin is India.

Style GS8TK1003I is an infant girl’s jacket, constructed from 60% cotton, 40% polyester knit French terry fabric. The garment features a hood, long sleeves with rib-knit cuffs, a full front opening secured with a zipper closure, kangaroo pockets and a rib-knit bottom that reaches the waist. Style S8TK1003T is the same garment imported in toddler’s sizes. The country of origin is Malaysia.

Style GS8TK1003HI is an infant girl’s garment constructed from 60% cotton, 40% polyester knit French terry fabric. The outer surface of the garment measures over nine stitches per two centimeters in the direction the fabric is formed. The garment features a hood, short sleeves, a full front opening secured with a zipper closure, kangaroo pockets and a rib-knit waistband. The article is not a jacket because it does not offer sufficient protection against the elements. Style S8TK1003HT is the same garment imported in toddler’s sizes. The country of origin is Malaysia.

The applicable subheading for style 704911961-2 will be 6110.20.2069, 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: men’s or boys’: other. The rate of duty will be 16.5 percent ad valorem.

The applicable subheading for style GS8TK1003I will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: other. The rate of duty will be 8.1 percent ad valorem.

The applicable subheading for style GS8TK1003T will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6104: of cotton, girls’. The rate of duty will be 15.9 percent ad valorem.

The applicable subheading for style GS8TK1003HI will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be14.9 percent ad valorem.

The applicable subheading for style GS8TK1003HT 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/.

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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