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NY N025621




April 7, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2026; 6110.20.2079

Mr. Joseph Hoffacker
The Navy Yard
Barthco Trade Consultants
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of girl’s knitwear from Vietnam.

Dear Mr. Hoffacker:

In your letter dated April 1, 2008, on behalf of Isfel, Inc., you requested a tariff classification ruling. As requested, the samples will be returned to you.

Style ISF4206 is described as a “Girl’s Knit Top and Legging Set.” The style consists of a girl’s pullover and legging style pants. The pullover is made of finely knit cotton fabric and the leggings are made of similar finely knit fabric that is 95% cotton, 5% spandex. The swing style pullover has an oversize round neckline trimmed in rib knit fabric, short puff sleeves with elasticized fabric at the armhole openings and hemmed fabric at the garment bottom. The garment front has a large abstract screen print design with sequins at the center.

The color coordinated leggings have a fabric covered elasticized waist and hemmed cuffs. For ruling purposes it is assumed the garments are sized for girls 2-16.

The applicable subheading for the Style ISF4206 pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for sweaters, pullovers and similar articles, knitted or crocheted: of cotton, other, other, women’s or girls’: other. The duty rate will be 16.5% ad valorem.

The applicable subheading for the Style ISF4206 legging style pants will be 6104.62.2026, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for trousers, breeches and shorts, knitted or crocheted, of cotton, other, trousers and breeches, girls’, other, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 14.9% 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/.

The Style ISF4206 pullover falls within textile category designation 339. The Style ISF4206 pants fall within textile category designation 348. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel 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 this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski

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