The tariff classification of children’s jackets from Macau

PD E83059 June 25, 1999 CLA-2-61: G03 E83059 CATEGORY: Classification TARIFF NO.: 6101.30.2020, 6102.30.2020 Ron M. del Mundo Gymboree 700 Airport Blvd., Suite 200 Burlingame, CA 94010-1912 RE: The tariff classification of children’s jackets from Macau Dear Mr. del Mundo: In your letter dated June 3, 1999, you requested a tariff classification ruling. The first sample, Gymboree reference #55348, is made from a thick knit fabric which you state is 60% acrylic, 35% polyester and 5% cotton. Your specification sheet indicates that this fabric weighs 350 grams per square meter. The outer surface is fleeced. This long sleeve garment has a full front opening secured by a plastic zipper, two zippered slant pockets and a funnel neck. The sleeves and bottom are hemmed. A decorative patch of woven fabric is sewn to the upper arm of each sleeve. You have indicated that this boy’s style will be imported in sizes S-M-L-XL-XXL. The second sample, Gymboree reference #50176A, is made from a thick knit fabric, which you state is 60% acrylic and 40%, polyester. Your specification sheet indicates that this fabric weighs 340 grams per square meter. The outer surface is fleeced. This long sleeve garment has a full front opening secured by a plastic zipper, two side entry pockets and shirt collar. The sleeves and bottom are hemmed. You have indicated that this girl’s style will be imported in sizes S-M-L-XL-XXL. The applicable subheading for the boys’ jacket will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Boys’. The rate of duty will be 29.1 percent ad valorem. The applicable subheading for the girls’ jacket will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers 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 29.1 percent ad valorem. The boys’ style falls within textile category designation 634 and the girls’ within category 635. Based upon international textile trade agreements, products of Macau are subject to quota and the requirement 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 changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should be verified at the time of shipment. 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. Sincerely, Alice M Rigdon Port Director San Francisco