CLA-2-61;62:RR:NC:TA:358 K89044

Dana L. Bounds
UPS Supply Chain Solutions
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of girls’ wearing apparel from Hong Kong

Dear Ms. Bounds:

In your letter dated August 25, 2004, written on behalf of Design Resources, Inc., you requested a classification ruling.

Submitted style N361, manufactured from 100% cotton, is comprised of two garments. One of these garments is a fringed, blue denim skirt, into the fully elasticized waistband of which a pair of shorts is sewn. The other of these garments is a finely knitted, sleeveless, round-necked pullover, styled by a textile bow that is sewn onto the outer edge of each of the shoulder seams.

As you have requested, the sample style is being returned.

The applicable subheading for the pullover of this style will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for …pullovers…and similar articles, knitted…, of cotton, other, other, other, …girls’; and for the skirt of this style will be 6204.52.2040, HTS, which provides for …girls’…skirts and divided skirts, of cotton, other, blue denim, girls’. The duty rates will be 16.5 and 8.2 percent ad valorem, respectively.

The pullover falls within textile category designation 339 and the skirt within 342. Based upon international textile trade agreements products of Hong Kong may be subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division