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NY M87326

November 2, 2006

CLA-2-61:RR:NC:TA:358 M87326


TARIFF NO.: 6110.20.2079; 6110.30.3059; 6114.20.0010; 6114.20.0060

Mary Bailey
Sears Holdings Corp.
Import Dept 733IMP; A3-330A/A
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of girls’ wearing apparel from Hong Kong

Dear Ms. Bailey:

In your letter dated October 27, 2006 you requested a classification ruling.

The outer portion of submitted style GTHU073100 is a sleeveless, v-necked pullover, manufactured from knitted mesh of 100% polyester, and further styled by a racer-type back and ornamentation at the front. Securely sewn into the rib-knitted waistband and along the sides is a knitted liner of 95% cotton/5% spandex that is visible from the upper edges of the mesh garment.

Submitted style GTHU073101, manufactured from knitted terry of 60% cotton/40% polyester, is characterized by short sleeves, a full-front, zippered opening, a hood, an open pocket at the lower portion of each of the fronts, and a shirred, fully elasticized waistband.

Submitted style GTHU073106 is comprised of two pieces. One of the pieces, manufactured from jersey of 100% cotton, is a spaghetti-strapped, sleeveless pullover, straight-cut across the front and the back. Each of the shoulder straps is sewn insecurely into each of the shoulder seams of the second piece of this style, which is a short-sleeved garment of finely knitted fabric of 60% cotton/40% polyester, that does not extend to the waist and that ties together at the front.

As you have requested, the sample styles are being returned.

The applicable subheading for style GTHU073101 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaterssweatshirtsand similar articles, knitted, of cotton, other, other, other, girls’, other; and for style GTHU073100 will be 6110.30.3059, HTSUS, which provides for pulloversand similar articles, knitted, man-made fibers, other, other, other, other, other, girls’, other. The duty rates will be 16.5 and 32 per cent ad valorem, respectively.

The applicable subheading for the pullover garment of style GTHU073106 will be 6114.20.0010, HTSUS, which provides for other garments, knitted, of cotton, tops, girls’; and for the other garment of this style will be 6114.20.0060, HTSUS, which provides for other garments, knitted, of cotton, other, girls’. The duty rate will be 10.8 per cent ad valorem for both.

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 GTHU073101 and the pullover of style GTHU073106 fall within textile category 339. The other garment of this latter style falls within textile category 359, and the remaining style falls within 639. 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 Kirschner at 646-733-3048.


Robert B. Swierupski

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