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NY N027998




May 14, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0020; 6115.29.8010

Ms. Stella Alexandrou
The TJX Companies, Inc.
770 Cochituate Road
Framingham, MA 01701

RE: The tariff classification of girls garments from China.

Dear Ms. Alexandrou:

In your letter dated May 12, 2008, you requested a tariff classification ruling. The garments will be imported by Newton Buying Corp. and Marshalls of MA, Inc. As requested, the samples will be returned to you.

You have submitted three dresses and one pair of tights which represent three different styles. Styles 13490GXF8, 13489GXF8 and 13485GXF8, consist of a girl’s dress and one pair of footless tights. The sweater style dresses are made of jersey knit fabric that is 60% cotton, 40% acrylic. The fabric measures 7 stitches per 2 centimeters in the direction the stitches were formed. The tights have a separately sewn-in center back panel that extends to form the gusset crotch, an elasticized front center seam and an elasticized hemmed waist. The footless tights are made of finely knit fabric that is 73% cotton, 22% nylon, 5% spandex.

The Style 13490GXF8 dress has a jewel neckline, cap sleeves and an empire waist with functional drawstring that ties in the front. The Style 13489GXF8 dress is sleeveless and has a hood and a kangaroo pocket at the waist. The Style 13485GXF8 dress has a vee neckline, cap sleeves, a hood and a kangaroo pocket at the waist. The dresses are mid thigh in length or longer. The styles will be imported in girls’ sizes 4-6X.

The applicable subheading for the dresses 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 the tights will be 6115.29.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Panty hose, tights, tights, stockings, socks and other hosieryknitted or crocheted: Other panty hose and tights: Of other textile materials: Other, of cotton. The duty rate will be 16% 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 336. Man-made fiber tights fall within textile category 659. 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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