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NY N026346




April 24, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0020; 6104.62.2021; 6104.43.2020

Mr. Erick Kim
Theresa Lee CHB, dba, TRK.
11099 South La Cienega Boulevard #220
Los Angeles, CA 90045

RE: The tariff classification of girls garments from China.

Dear Mr. Kim:

In your letter dated April 16, 2008, on behalf of Creative Sourcing, Inc., you requested a tariff classification ruling. As requested, the samples will be returned to you.

You have submitted three samples. Style 33EN189 consists of a girl’s dress and legging style pants constructed of 95% cotton, 5% spandex knit fabric. The dress has a scoop neck with self-capping, short sleeves, an empire waist with a back tie and a handkerchief hem bottom. The leggings have an enclosed elasticized waist and hemmed bottoms.

Style 11GE289 is a girl’s dress constructed of 95% polyester, 5% spandex knit fabric. The dress has a criss-cross neckline with an insert, short sleeves, an elasticized empire waist and a handkerchief hem bottom.

The applicable subheading for the style 33EN189 dress will be 6104.42.0020, 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, knitted or crocheted: dresses: of cotton: girls’. The rate of duty will be 11.5 percent ad valorem.

The applicable subheading for style 33EN189 pants will be 6104.62.2021, 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, knitted or crocheted: trousers, bib and brace overalls: of cotton: other, trousers and breeches: girls’: other: The duty rate will be 14.9 percent ad valorem.

The applicable subheading for the style 11GE289 dress will be 6104.43.2020, 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, knitted or crocheted: dresses: of synthetic fibers: other, girls’. The rate of duty 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 33EN189 (dress) falls within textile category 336. Style 33EN189 (pants) falls within textile category 348. Style 11GE289 (dress) 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. 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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