The tariff classification of a girl's jacket from Taiwan.

NY 817052 JANUARY 18, 1996 CLA-2-61:RR:NC:WA:5:358 817052 CATEGORY: Classification TARIFF NO.: 6102.30.2020 Mr. Mauritz Plenby Associated Merchandising Corporation 1440 Broadway New York, New York 10018 RE: The tariff classification of a girl's jacket from Taiwan. Dear Mr. Plenby: In your letter dated November 28, 1995, you requested a tariff classification ruling. The submitted sample item, Style # F639603, in sizes 2-4T, and Style #F669603, in sizes 4-6X, is a girl's polyester brush fleeced jacket with novelty embroidery, patches, a bow, and rick rack embroidery. The article has a full front, four button opening with oversized fabric covered buttons and fastens right over left. It also features a peter pan collar, set in long sleeves, a solid fabric color body, and hemmed fabric with contrast colored blanket stitching at all garment perimeters. We are returning your sample as you requested. The applicable subheading for the jacket will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-breakers and similar articles, knitted or crocheted, other than those of heading 6104, of man-made fibers, other, other, girls'. The rate of duty will be 29.6% ad valorem. The jacket falls within textile category designation 635. Based upon textile trade agreements, products of Taiwan are presently subject to quota restraints and visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 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 212-466-5865. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division