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NY N017322

September 21, 2007



TARIFF NO.: 6111.20.3000; 6110.20.2025

Mr. Peter Salvato
Import Commodity Group LTD
131 East Merrick Road
Valley Stream, NY 11580

RE: The tariff classification of an infant’s and toddler girl’s garment from China.

Dear Mr. Salvato:

In your letter dated September 17, 2007, on behalf of Impact Imports International, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, style WB6048 is described by you as an infant’s size 12-24 months cotton knit sweater/top. The front of the item features shoulder straps, a deep V-neckline, a full frontal opening with a two button closure and a finished bottom. The front of garment is constructed from cotton crocheted fabric that contains less than 9 stitches per two centimeters measured in the direction in which the stitches are formed. The back of the garment goes straight across at the nape of the neck and has a hemmed bottom. The back of the garment is constructed of finely knit cotton fabric. The garment reaches the vicinity of the waist. The essential character is imparted by the front of the garment. Style WB6048T is the identical garment, except that it will be imported in toddler sizes 36-48 months.

The applicable subheading for style WB6048 will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 14.9 percent ad valorem.

The applicable subheading for style WB6048T will be 6110.20.2025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: sweaters: girls’. The rate of duty will be 16.5 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/.

Style WB6048 falls within textile category 239. Style WB6048T falls within textile category 345. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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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