The tariff classification of a boy’s jacket from Taiwan

PD F87223 June 6, 2000 CLA-2-61:G35 F87223 CATEGORY: Classification TARIFF NO.: 6101.30.2020 Mr. David J. Evan Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, Floor 33 New York, NY 10167-3397 RE: The tariff classification of a boy’s jacket from Taiwan Dear Mr. Evan: In your letter dated May 23, 2000 you requested a tariff classification ruling for a boy’s outerwear jacket on behalf of your client, Tommy Hilfiger U.S.A. The submitted sample, style #0530113, is a boy’s jacket constructed of 100% polyester french terry knit fabric laminated on the outer surface with plastic. The garment features a full frontal opening with a zipper closure, long sleeves with hemmed cuffs, a stand up collar, side seam pockets at the waist and a straight hemmed bottom. The jacket has a three-inch width strip of woven fabric sewn horizontally across the chest and a one-inch width strip of woven fabric extending from the neck down the sleeve to the cuff. The strip of fabric on the right sleeve is embroidered with the phrase “Authentic Tommy Classic Hilfiger Original” and the Tommy Hilfiger logo. The jacket will be manufactured in boys’ sizes 4-7 and boys’ Small, Medium, Large and X-Large. The applicable subheading for the jacket will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for 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. The rate of duty will be 28.9%. The jacket falls within textile category designation 634. Based upon international textile trade agreements, as a product of Taiwan, this garment is subject to quota restraints 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. The sample will be returned to you under separate cover. 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, Steve Conwell Acting Port Director Dallas-Fort Worth, TX