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NY N026917




April 30, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079: 6111.20.3000

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

RE: The tariff classification of a girl’s cardigan from China.

Dear Mr. Salvato:

In your letter dated April 1, 2008, on behalf of Impact Imports International, you requested a tariff classification ruling. As requested, the sample will be returned to you.

You have submitted one sample which represents two style numbers. The submitted garment is made of finely knit cotton jersey fabric containing more than 9 stitches per two centimeters as measured in the direction the stitches are formed. The cardigan has a full front opening with three button closure that fastens right over left on the upper half of the garment opening. The lower part of the opening remains unsecured. The item also has long sleeves with rib knit cuffs and a rib knit waistband. Style WB6081 will be imported in babies’ sizes newborn to 24 months of age. Style WB6081T will be imported in toddler sizes 2T-4T. Otherwise, the garments are identical.

The applicable subheading for style WB6081 (infant sizes) 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 the style WB6081T (toddler sizes) 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: women’s or girls’: other. The rate of duty will be 16.5 percent ad valorem.

In sizing for infants the garment falls within textile category 239 and in sizing for larger girls within 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.

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.

Sincerely,

Robert B. Swierupski
Director,

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