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NY N022494




February 6, 2008

CLA-2-61:OT:RR:NC:3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079; 6115.21.0010; 6115.22.0000

Ms. Jenny Fu
Hecny Brokerage Services, Inc.
1460 Francisco Street
Torrance, CA 90501

RE: The tariff classification of girls’ apparel from China.

Dear Ms. Fu:

In your letter dated January 22, 2008, behalf of Apparelway, Inc., you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted four samples. Style # IM001-5880K is a girl’s tunic style pullover. The garment is constructed of finely knit cotton fabric. The item features a self-capped scoop neckline, self-capped oversize openings at the armholes, an empire waist and a hemmed bottom. The article does not have sufficient lower body coverage to be a dress.

Style # IM32-5374K is a girl’s tunic style pullover constructed of finely knit cotton fabric. The item features a scoop neck with additional fabric insert, cap sleeves, a decorative buckle on the bodice, an empire waist with a back tie and a hemmed bottom. The article does not have sufficient lower body coverage to be a dress.

Style # IM949-51780C is a girl’s tunic style pullover. The garment is constructed of finely knit cotton fabric. The item features a V-neck with additional fabric insert, short sleeves, an empire waist with back tie and a hemmed bottom. The article does not have sufficient lower body coverage to be a dress.

The “Low Rise Tights” are footless tights made up of 47% polyester, 42% nylon and 11% spandex knit fabric, with a separately sewn-in gusset crotch, and elasticized, hemmed ankle openings and an elasticized hemmed waist. You do not state the decitex of the tights.

The applicable subheading for styles # IM001-5880K, IM32-5374K and IM949-51780C will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: of cotton, other, other: other: woman’s or girls’: other. The duty rate will be 16.5 percent ad valorem.

The applicable subheading for “Low Rise Tights” if less than 67 decitex will be 6115.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for panty hose, tights, stockings , knitted or crocheted: other pantyhose and tights: of synthetic fibers, measuring per single yarn less than 67 decitex, tights. The duty rate will be 16 percent ad valorem.

The applicable subheading for “Low Rise Tights” if 67 decitex or more will be 6115.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for panty hose, tights, stockings , knitted or crocheted: other pantyhose and tights: of synthetic fibers, measuring per single yarn 67 decitex or more. The duty rate will be 14.9 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/.

Styles #IM001-5880K, IM32-5374K and IM949-51780C fall within textile category 339. The “Low Rise Tights” fall within textile category 659. 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.

Sincerely,

Robert B. Swierupski
Director,

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