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NY N007414

March 13, 2007



TARIFF NO.: 6211.43.0066

Ms. Lisa Schulte
Target Customs Brokers, Inc.
7000 Target Parkway
Brooklyn Park, MN 55445

RE: The tariff classification of a girl’s jumper from Vietnam.

Dear Ms. Schulte:

In your letter dated February 8, 2007, you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 00211796 is described by you as a “girl’s twill plaid jumper.” The garment is constructed of woven fabric that is 63% polyester, 34% rayon, 3% spandex. The jumper features shoulder straps with adjustable button closures, an empire waist, a side zipper, patch pockets and a hemmed bottom. The item has a straight back that extends across the back, below the armholes from side seam to side seam.

You state that the garment is classified as a dress in HTS provision 6204.43.4040. This office has determined the garment is a girl’s jumper. The garment does not have sufficient coverage to be worn as a dress.

The applicable subheading for style 00211796 will be 6211.43.0066, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, other garments: other garments, women’s or girls’: of man-made fibers, jumpers: other. The rate of duty will be 16 percent 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/.

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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