The Tariff Classification of Toddler Girls’ 100% Cotton Woven Denim Quilted Pullover Style Jacket from Bangladesh Dear Ms. Millling:

PD G85666 January 24, 2001 APP-6-2-62-TO:TT MEF G28 CATEGORY: Classification TARIFF NO.: 6202.92.2071 Ms. Evelyn P. Milling Customs Compliance Coordinator Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, Michigan 48084-3163 RE: The Tariff Classification of Toddler Girls’ 100% Cotton Woven Denim Quilted Pullover Style Jacket from Bangladesh Dear Ms. Millling: In your letter dated January 3, 2001, you requested a tariff classification ruling. The sample submitted, Style 3267, is a Toddler Girls’ 100% Cotton Woven Quilted Pullover Style Jacket. This long-sleeve hooded garment has a 100% cotton quilted denim outer shell, 100% cotton flannel lining, and 100% polyester fill. Other features include a straight hemmed bottom, two side pockets, and one patch pocket located on the left sleeve. A large knit and embroidered Sesame Street character, either Elmo or Big Bird will be centered on the front of each jacket. You state the denim pullover style jackets will be imported in Toddler Girl sizes 2T – 5T. The applicable subheading for Toddler Girls’ Pullover style Jacket will be 6202.92.2071, 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 (including padded sleeveless jackets), other than those of heading 6204: Anoraks, (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Girls’. The rate of duty is 9.1%. The Girls’ 100% Cotton Woven Denim Pullover Style Jacket falls within Textile Category Designation 335. Based upon international textile trade agreements, products of Bangladesh are subject to quota and the requirements 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 negotiations 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. If you have any questions regarding this ruling, please contact Field National Import Specialist Mary Fischbach at (410) 962-4472 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Charles P. Bartoldus Port Director Port of Baltimore