The tariff classification of a girl’s knit jacket from Sri Lanka

PD G86524 February 14, 2001 CLA-2-61:LA:S:T:1:2:G04 G86524 CATEGORY: Classification TARIFF NO.: 6102.30.2020 Ms. Elizabeth M. Cantu J. C. Penney Purchasing Corporation 6501 Legacy Drive Plano, TX 75024-3698 RE: The tariff classification of a girl’s knit jacket from Sri Lanka Dear Ms. Cantu: In your letter dated January 15, 2001, you requested a tariff classification ruling. The submitted sample, which will be imported as style 353-7815, 373-7815, or 389-7815, is a girl’s knit jacket constructed from 100% polyester fine knit fabric that is napped on both sides. The garment features a full front opening with a heavy duty zipper closure, long sleeves with elasticized cuffs, a hood, kangaroo pockets that extend below the waist, and a hemmed bottom. Your sample will be returned as requested. The applicable subheading for the 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 28.7% ad valorem. The jacket falls within textile category designation 635. As a product of Sri Lanka, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. If you have any questions regarding this ruling, please contact Field National Import Specialist Jerene Henry at (562) 624-9358 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Vera Adams Port Director Los Angeles-Long Beach Seaport