The tariff classification of a jacket from Macau

PD G88352 March 26, 2001 CLA-2-61: G03 G88352 CATEGORY: Classification TARIFF NO.: 6102.30.2020; 6111.30.5040 Ron M. del Mundo Gymboree 700 Airport Blvd., Suite #200 Burlingame, CA 94010 RE: The tariff classification of a jacket from Macau Dear Mr. del Mundo: In your letter dated March 9, 2001 you requested a tariff classification ruling. Style 1547-20163 is a reversible short jacket made from fine knit fleece fabrics. Both surfaces of the fabrics are fleece and the garment is made from two layers of fabric. Although initially identified as cotton, the fabrics have subsequently been clarified to be of 100% polyester. This jacket has long hemmed sleeves, a full front right over left opening secured by metal snaps, and a shirt collar. There are patch pockets on one side only. You have indicated that this garment will be imported in both the infant size range 0-24 months, and in girl’s size 3T. The applicable subheading for the jacket in the 0-24 month size 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 16.3 percent ad valorem. The applicable subheading for the jacket in size 3T will be 6102.30.2020, 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: Other. The rate of duty will be 28.7 percent ad valorem. Style 1547-20163 in 0-24 month size falls within textile category designation 239 and in 3T size within 635. Based upon international textile trade agreements, products of Macau in category 635 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.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. In accordance with your request, your sample will be returned to you separately. 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 the ruling, contact Field National Import Specialist Susan David at (415) 782-9366 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Alice M Rigdon Port Director San Francisco