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NY K89065

September 21, 2004

CLA-2-62:RR:NC:3:353 K89065


TARIFF NO.: 6211.42.0081

Ms. Marsha McCabe
Midwest Quality Gloves, Inc.
P.O. Box 260
Chillicothe, MO 64601

RE: The tariff classification of a child’s garden set from China.

Dear Ms. McCabe:

In your letter dated August 25, 2004 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample style 960 identified as “Kids Garden Combo Pack” consists of a child’s woven 100% cotton waist apron with textile ties and two pouch pockets. The garment is for a small child about a 3T and covers the bottom half of the torso to about the knees. The kneeling pad is made of 100% EVA and the gloves are made of knit 100% cotton fabric with a ribbed knit cuff. The set is packaged for retail sale. Each of the items had been previously classified by Customs. (In PC 80766 and rulings HQ 866277 and NY J80329). However, this is the first time that they have been imported together as a set.

No one component imparts the essential character to the set. Accordingly, the set is classified under 6211, which is the heading that occurs last in numerical order among those that equally merit consideration.

The applicable subheading for the “Kids Garden Combo Pack” will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton, Other.” The duty rate will be 8.1% ad valorem. The textile category designation is 359.

Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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