The Tariff Classification of a Girls’ 100% Cotton Jumper Set from Macao Dear Mr. Meighan:

PD G89515 April 30, 2001 APP-6-2-61-TO:TT MEF G28 CATEGORY: Classification TARIFF NO.: 6109.10.0070; 6211.42.0060 Mr. Ray Meighan Federated Merchandising Group Customs Department 11 Penn Plaza New York, New York 10001 Re: The Tariff Classification of a Girls’ 100% Cotton Jumper Set from Macao Dear Mr. Meighan: In your letter dated April 16, 2001, you requested a tariff classification ruling for a Girls’ 100% Cotton Denim Woven Jumper and 100% Cotton Knit Top. You submitted two samples identified as Style Number S82347: a Girls 100% Cotton Rib Knit Top and a Girls’ 100% Cotton Woven Denim Jumper. The Girls’ Cotton Rib Knit Top features a round neckline, short sleeves, and a straight hemmed bottom. Lettuce edging has been sewn onto the neckline and sleeves. The Girls’ 100% Cotton Woven Denim Jumper features oversize armholes; a partial back opening with zipper closure; a scoop neckline; and a 3 1/2-inch corduroy paneled hem. The hem is embellished with embroidered flowers and butterflies. A corduroy and embroidered butterfly is sewn onto the top front center of the jumper. You state the jumper and knit top will be imported in Girls’ sizes 7-16. The samples will be returned to you as requested. The applicable subheading for the Girls’ 100% Cotton Knit Top will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Other: Other. The rate of duty is 17.8%. The applicable subheading for the Girls’ 100% Cotton Woven Denim Jumper will be 6211.42.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls: Of cotton: Jumpers. The rate of duty is 8.2%. The Girls’ 100% Cotton Knit Top falls within Textile Category Number 339. The Girls’ 100% Cotton Woven Denim Jumper falls within Textile Category Designation 359. Based upon international textile trade agreements, products of Macao are subject to the requirements 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 change. To obtain the most current information, we suggest that you check, close to the time of shipment, the U. S. Customs Service Textile and Status Report, an internal issuance of the U. S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. 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 this ruling, please contact Field National Import Specialist Mary Fischbach at (410) 962-4472 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Charles P. Bartoldus Port Director Port of Baltimore