The tariff classification of an outerwear jacket for boys’ wear from Taiwan

NY J83441 April 25, 2003 CLA-2-61:RR:NC:TA:358 J83441 CATEGORY: Classification TARIFF NO.: 6101.30.2020 Rebecca Cheung Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of an outerwear jacket for boys’ wear from Taiwan Dear Ms. Cheung: In your letter dated April 18, 2003 you requested a classification ruling. Submitted style Z41, manufactured from fleece fabric of 100% polyester, is a waist-length, unlined garment, characterized by a full-front, zippered opening, which extends into the high collar, by long sleeves, and by a pocket at the lower portion of each of the fronts. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…windbreakers and similar articles, knitted…, other than those of heading 6103, of man-made fibers, other, other, boys’. The duty rate will be 28.4 per cent ad valorem. The garment falls within textile category designation 634. Based upon international textile trade agreements products of Taiwan 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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