The tariff classification of girls’ outerwear from Taiwan, China, or the Philippines

NY J88415 September 12, 2003 CLA-2-61:RR:NC:TA:358 J88415 CATEGORY: Classification TARIFF NO.: 6102.30.2020 Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of girls’ outerwear from Taiwan, China, or the Philippines Dear Ms. Shira: In your letter, written on behalf of Happy Kids, which was received by this office on September 9, 2003, you requested a classification ruling. Submitted style 2932000, manufactured from finely knitted fabric which you state is 100% polyester, is an unlined garment, characterized by a rib-knitted waistband and rib-knitted cuffs of long sleeves, by a hood, by a full-front, zippered opening, and by an open pocket at the lower portion of each of the fronts. Submitted style 193490, manufactured from finely knitted fabric which is overlaid by knitted mesh fabric, both fabrics of which you state are 100% polyester, is an unlined garment, characterized by a wide, rib-knitted waistband and wide, rib-knitted cuffs of long sleeves, by a full-front, zippered opening, and by a shawl collar. As you have requested, the sample garments are being returned. The applicable subheading for both styles will be 6102.30.2020, 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 man-made fibers, other, other, girls’. The duty rate will be 28.4 per cent ad valorem. The garments fall within textile category designation 635. Based upon international textile trade agreements products of Taiwan, China, and the Philippines 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