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NY M81361




March 21, 2006

CLA-2-61;62:RR:NC:TA:358 M81361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2060; 6204.59.4060

Paula Allegretto
Hellmann Worldwide Logistics, Inc.
2250 Spiegel Drive Suite F
Groveport, OH 43125

RE: The tariff classification of a “skirt/with undershorts” for girls’ wear from China

Dear Ms. Allegretto:

In your letter dated March 3, 2006, written on behalf of Smart Apparel Holdings, Ltd., you requested a classification ruling.

The submitted sample is comprised of two pieces. One of these pieces, manufactured from denim fabric of 55% ramie/45% cotton, is a jeans-styled, short skirt. The other of the pieces, manufactured from finely knitted fabric of 95% cotton/5% spandex, is a loosely fitted pair of shorts, fully elasticized around the waistband, that buttons into the longer skirt at each side of the waistband.

As you have requested, the sample style is being returned.

The applicable subheading for the skirt of this style will be 6204.59.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for girls’skirtsof other textile materials, other, other, other; and for the inner garment of this style will be 6104.62.2060, HTSUS, which provides for girls’shorts (other than swimwear), knitted, of cotton, other, shorts, girls’, other . The duty rates will be 6.6 and 14.9 percent ad valorem, respectively.

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 skirt falls within textile category designation 842 and the other garment within 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 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 Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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