The tariff classification of babies’ and boys’ jackets from Macau

PD F84810 April 6, 2000 CLA-2-61:A:P: G34 F84810 CATEGORY: Classification TARIFF NO.: 6101.30.2020; 6111.30.5040 John Imbrogulio Nordstrom, Inc. Customs Compliance Department 1617 Sixth Ave., Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of babies’ and boys’ jackets from Macau Dear Mr. Imbrogulio: In your letter dated March 17, 2000 you requested a tariff classification ruling. The submitted sample, style #NW7085, a boy’s jacket, will be made of 65 percent polyester and 35 percent cotton knit fabric. The garment features a hood, a full frontal opening with a zipper closure, a ribbed knit bottom, long sleeves with ribbed knit cuffs, and a waistline pocket on each side with a vertical zipper closure. The following styles will be imported in boys’ sizes: #ON7085, 2T to 4T, #NK7085, 4 to 7, and #NW7085, 8 to 20. In addition, style #BN7085 will be imported in babies’ sizes 9 to 24 months. The applicable subheading for the boys’ jackets 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 28.9 percent ad valorem. The applicable subheading for the babies’ jackets will be 6111.30.5040 Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other…other: other. The rate of duty will be 16.4 percent ad valorem. The sample will be returned to you as requested. The boys’ jackets fall within textile category designation 634 and the babies’ jackets fall within textile category 239. Based upon international textile trade agreements, the boys’ jackets from Macau are subject to quota and the requirement of a visa; the babies’ jackets are presently not 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.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 also 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, Anita Terry-McDonald Port Director Atlanta, GA