The tariff classification of outerwear for boys from Vietnam

NY J85804 June 23, 2003 CLA-2-61:RR:NC:TA:358 J85804 CATEGORY: Classification TARIFF NO.: 6101.30.2020 R. Trace Garrett Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of outerwear for boys from Vietnam Dear Mr. Garrett: In your letter dated June 17, 2003 you requested a classification ruling. Submitted styles 87957, 87952, 82950, and 82953, manufactured from fleece fabric of 100% polyester, are unlined garments, commonly characterized by a full-front, zippered opening, which extends into the high neckline, by long sleeves, and by pockets located at the lower portion of each of the fronts. As you have requested, the sample garments are being returned. The applicable subheading for the garments will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…anoraks…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 jackets falls within textile category designation 634. Based upon international textile trade agreements products of Vietnam maybe 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