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NY N021920

January 16, 2008



TARIFF NO.: 6110.20.2079

Deborah Johnson
Design LAB, Inc.
23505 Crenshaw Blvd. Suite 190
Torrance, CA 90505

RE: The tariff classification of a girl’s short sleeve garment from China.

Dear Ms. Johnson:

In your letter dated January 10, 2008, you requested a tariff classification ruling.

The submitted sample, no style number, is a girl’s short sleeve upper body garment constructed of lightweight terry knit fabric that is 80% cotton, 20% polyester. The item features a full front zipper opening, a hood, short puff sleeves with rib-knit cuffs, patch pockets with slash openings finished with rib-knit fabric and a rib knit waistband. There is embroidery and appliqué work on one side of the upper body front. The hood surround and pockets are finished with contrast color overlock stitiching. The article will be imported in toddler girls’ sizes.

You describe the sample as a short sleeve jacket. While the garment has certain characteristics of a jacket we find that the item is a fashion layer piece. It does not afford protection against the elements as a jacket because of the lightweight knit fabric and the short sleeves.

For reference purposes, the sample is being retained.

The applicable subheading for the girl’s short sleeve upper body garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: other: women’s or girls’: other. 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/.

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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