The tariff classification of boys’s knit jackets from Myanmar.

NY E82784 June 25, 1999 CLA-2-61:RR:NC:TA:N3:356 E82784 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Lori Rosario Alba Wheels Up International, Inc. 150-30 132nd Ave., Suite 208 Jamaica, NY 11434 Re: The tariff classification of boys’s knit jackets from Myanmar. Dear Ms. Rosario: In your letter dated May 27, 1999, you requested a tariff classification ruling on behalf of Jonathan Stone Ltd. As requested, your samples will be returned. Style 407710 is a boys’ jacket, in sizes 8-20, constructed from 100 percent polyester, finely knit fabric which is napped on the inside and outside surfaces. The jacket is fully lined with 100 percent nylon woven fabric and has 100 percent polyester fiberfill. Style 407710 features a full front opening with a zipper closure; a self-fabric convertible collar; a zippered pocket on the left chest; long sleeves with fabric covered elastic cuffs; two slant pockets below the waist; and a self-fabric bottom. You state that the same garment will be imported as Style 407750 in boys’ sizes 4-7, and as Style 407740 in boys’ sizes 2T-4T. Style 418810 is a boys’ jacket constructed from 100 percent polyester, finely knit fabric which is napped on the inside and outside surfaces. The jacket is fully lined with 100 percent nylon woven fabric and features a full front opening with a zipper closure; a self-fabric convertible collar; two vertical zippered chest pockets with woven fabric storm flaps; long sleeves with fabric covered elastic cuffs; and a self-fabric bottom. There are 100 percent nylon woven fabric overlays on the rear yoke, on each sleeve at the elbows, and on each front panel extending from the side seams to the pocket flaps.  The applicable subheading for Styles 407710, 407750, 407740, and 418810 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ overcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted: of man-made fibers: other: other: men's. The rate of duty will be 29.1 percent ad valorem. Styles 407710, 407750, 407740, and 418810 fall within textile category designation 634. Based upon international textile trade agreements, products of Myanmar are not presently subject to a visa requirement or quota restraints. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-637-7081. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division