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NY N005007

January 9, 2007



TARIFF NO.: 6109.10.0045; 6110.20.2079

Ms. Emilia Arroyo
Jerry Leigh of California, Inc.
7860 Nelson Road
Van Nuys, CA 91402

RE: The tariff classification of girls’ garments from El Salvador, Guatemala and Mexico.

Dear Ms. Arroyo:

In your correspondence dated January 2, 2007, you requested a classification ruling for three upper body garments.

Style SB 1010 and style JT 3703 are girls’ t-shirts. They are constructed of lightweight finely knit cotton fabric. The T-shirts have crew necklines, short hemmed sleeves, and plain, hemmed bottoms. They feature screen print designs at the garment fronts. Style SB 1010 is made in Mexico and style JT 3703 is made in El Salvador.

Style JT 4120 is a girl’s lightweight pullover. It is constructed of lightweight finely knit cotton fabric. The item has a crew, short raglan sleeves, and a plain, hemmed bottom. There is a sequin design outline at the garment front in the form of Minnie Mouse ™. Style JT 4120 is made in Guatemala.

For ruling purposes it is assumed the garments are sized for girls 4-16.

The applicable subheading for style SB 1010 and style JT 3703 will be 6109.10.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, knitted or crocheted, of cotton, women’s or girls’, other, T-shirts, girls’. The rate of duty will be 16.5% ad valorem.

The applicable subheading for style JT 4120 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers and similar articles, knitted or crocheted, of cotton, other, other, women’s or girls’, other. The rate of duty will be 16.5% 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/.

The garments fall within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.


Robert B. Swierupski

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