CLA-2-61:RR:NC:TA:358 L84795

Thomas MacMahon
Gap Inc.
345 Spear Street
San Francisco, CA 94105

RE: The tariff classification of girls’ sleepwear from the Philippines

Dear Mr. MacMahon:

In your letter dated May 3, 2005 you requested a classification ruling.

Submitted styles 326223 and 307106, each of which is manufactured from jersey fabric of 100% polyester, are flared, empire-styled, round-necked, pullover garments, long and short-sleeved, respectively.

As you have requested, the sample garments are being returned.

When sized for infants the applicable subheading for both styles will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…knitted…of synthetic fibers, other, other, other; and when sized for larger girls it will be 6108.32.0025, HTS, which provides for …girls’…nightdresses…knitted…of man-made fibers, girls’, other. The duty rate will be 16 percent in any of the sizes.

In infants’ sizes both styles fall within textile category designation 239 and in sizes for larger girls within 651. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division