The tariff classification of girls’ outerwear and a vest from Pakistan

NY J80868 March 11, 2003 CLA-2-61:RR:NC:TA:358 J80868 CATEGORY: Classification TARIFF NO.: 6102.30.2020; 6110.30.3035 R. Trace Garrett Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of girls’ outerwear and a vest from Pakistan Dear Mr. Garrett: In your letter dated February 14, 2003 you requested a classification ruling. Submitted styles TG108 and TG109-A, which you refer to as “artificial furskin” garments, are manufactured from knitted fabric of 100% polyester, the pile surfaces of which form the inner surfaces of the garments. Characteristics of the hip-length, former style include a full-front, buttoned opening, a hood, long sleeves, and an open pocket at the lower portion of each of the fronts; and characteristics of the sleeveless, latter style include a full-front, buttoned opening and a shirt-type collar. As you have requested, the sample garments are being returned. Although you have suggested classification under HTS Chapter 43, since these garments are manufactured from textile materials, the applicable subheading for style TG108 will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’overcoats, carcoats…anoraks (including ski-jackets), windbreakers and similar articles, knitted…, other than those of heading 6104, of man-made fibers, other, other, girls’; and for style TG109-A will be 6110.30.3055, which provides for …(vests) and similar articles, knitted…, of man-made fibers, other, other, other, other, vests, other than sweater vests, …girls’. The duty rates will be 28.4 and 32.2 per cent ad valorem, respectively. Style TG108 falls within textile category designation 635 and style TG109-A falls within 659. Based upon international textile trade agreements products of Pakistan 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 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 the ruling, contact National Import Specialist Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division