The tariff classification of girls’ garments from China.

N018361 October 23, 2007 CLA-2-61:OT:RR:NC:WA:358 CATEGORY: Classification TARIFF NO.: 6211.42.0056; 6211.42.0081; 6204.62.4066 Ms. Gayle E. Williams Sears Holding Corp. Dept 733IMP – A3-368B 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of girls’ garments from China. Dear Ms. Williams: In your letter dated October 8, 2007, you requested a classification ruling. The submitted samples will be returned to you, as requested. You have submitted three samples. Style GU8WK012IT is a girl’s shirt that is constructed from woven cotton fabric. The shirt has elasticized fabric forming the neck and shoulder straps, a empire waist and a hemmed bottom. Style GU8WK9044IT is a girl’s garment set consisting of a shirt and shorts. Both garments are constructed from woven cotton fabric. The shirt has elasticized fabric forming the neck and shoulder straps, an elasticized waist and a hemmed bottom. The shorts feature a partially elasticized waist, front pockets, a mock fly front, embroidered flowers on the bottom of the left leg and a hemmed bottom. The garments will be marketed and sold together. Style GU8WK9026IT is a girl’s garment set consisting of a top and shorts. Both garments are constructed from woven cotton fabric. The top has V-neck shoulder straps, a straight across back and a hemmed bottom. The shorts feature a partially elasticized waist, front pockets, a mock fly front and a hemmed bottom. The garments will be marketed and sold together. Styles GU8WK9044IT and GU8WK9026IT consist of two or more garments. Note 13 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified. The applicable subheading for styles GU8WK012IT and GU8WK 9044IT (blouses excluded from 6206) will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, woman’s or girls’.: of cotton: blouses, shirts and shirt blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: other. The duty rate will be 8.1% ad valorem. The applicable subheading for style GU8WK9026IT (top) will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, woman’s or girls’.: of cotton: other. The duty rate will be 8.1% ad valorem. The applicable subheading for styles GU8WK 9044IT and GU8WK9026IT (shorts) will be 6204.62.4066, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woman’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided-skirts, trousers, bib and brace overalls, breeches and shorts: of cotton: other, girls’ shorts: other. The duty rate will be 16.6% 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 GU8WK012IT and GU8WK 9044IT (blouses excluded from 6206) fall within textile category 341. Style GU8WK9026IT (top) falls within textile category 359. Styles GU8WK 9044IT and GU8WK9026IT (shorts) fall within textile category 348. 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, National Commodity Specialist Division