The tariff classification of girls’ apparel from Guatemala and Nicaragua.

N038284 September 16, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Angela Best Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of girls’ apparel from Guatemala and Nicaragua. Dear Ms. Best: In your letter dated September 11, 2008, you requested a classification ruling. As requested, the samples will be returned to you. You have submitted three samples. Style # GLS19170 is a girl’s “twofer” style sleeveless pullover. The garment simulates the visual impression of a camisole existing over a tank top. The tank top component is made of rib knit cotton fabric. The camisole component is made of finely knit interlock cotton fabric. The tank component features two inch wide shoulder straps and a round neckline with self-fabric capping. The camisole component features a bodice with spaghetti straps and a pieced skirt portion below the empire waist and a cut fabric bottom. The tank component is sewn to the camisole component at the empire waist. The camisole spaghetti straps are sewn in place at the shoulders. The article does not have sufficient lower body coverage to be a dress. Style # GB19117 is a girl’s “baby doll wide strap tank” sleeveless pullover constructed of finely knit interlock cotton fabric. The style is not a tank top because of the flared body silhouette. The item features a scoop neck with rib knit fabric at the armholes, shoulder straps and neckline. The high waist bodice has rib knit fabric at the empire waist and a hemmed bottom. The article does not have sufficient lower body coverage to be a dress. Style # GB19116 is a girl’s “baby doll princess tank” sleeveless pullover constructed of finely knit interlock cotton fabric. The style is not a tank top because of the flared body silhouette. The item features a round wide neckline with rib knit fabric capping, wide armhole openings with rib knit fabric capping, an abbreviated crescent shaped bodice with a single row of sequin decorations and a flared hemmed skirt that is gathered and sewn into the base of the bodice. The article does not have sufficient lower body coverage to be a dress. You state that two additional styles, GB19116AP and GB19116P, for which samples were not submitted, are the same as GB19116, except for all-over print (AP), and placed artwork (P). The applicable subheading for styles GLS19170, GB19117, GB19116, GB19116AP and GB19116P will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: of cotton, other, other: other: woman’s or girls’: other. The duty rate will be 16.5 percent 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/. Girls’ cotton knit pullovers fall within textile category 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. 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