The tariff classification of an outerwear garment for girls’ wear from Macau

NY J86408 June 26, 2003 CLA-2-61:RR:NC:TA:358 J86408 CATEGORY: Classification TARIFF NO.: 6102.20.0020 Karen Riggs Talbots 174 Beal Street Hingham, MA 02043 RE: The tariff classification of an outerwear garment for girls’ wear from Macau Dear Ms. Riggs: This ruling replaces NY J85717 dated June 16, 2003. The sample is constructed of knitted fabric that is 80 percent cotton and 20 percent polyester. Our original response to you inadvertently indicated that the article is classifiable in a Harmonized Tariff Schedule of the United States provision for knitted garments of man-made fibers when, in fact, the item is classifiable in a tariff provision for cotton garments. The corrections are contained in the subsequent text. Submitted style 35401019, manufactured from knitted pile fabric of 80% cotton/20% nylon, is an unlined garment, characterized by a full-front, zippered opening, which extends into the stand-up neckline, by a rib-knitted waistband and rib-knitted cuffs of long sleeves, and by an open pocket at the lower portion of each of the fronts. As you have requested, the sample garment is being returned. The applicable subheading for this garment will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…anoraks…windbreakers and similar articles, knitted…, other than those of heading 6104, of cotton, girls’. The duty rate will be 16 per cent ad valorem. The jacket falls within textile category designation 335. Based upon international textile trade agreements products of Macau 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