The tariff classification of children’s unisex outerwear from Hong Kong

NY K83876 March 11, 2004 CLA-2-61:RR:NC:TA:358 K83876 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6111.30.4000 Scott S. Lyons Hanna Andersson Corp. 1010 NW Flanders Portland, OR 97209 RE: The tariff classification of children’s unisex outerwear from Hong Kong Dear Mr. Lyons: In your letter dated February 24, 2004, written not only on your behalf but also on behalf of Nissho Iwai American Corp., you requested a classification ruling. Submitted style 28792, the woven outershell of which is bonded to fleece fabric of 100% polyester, is a pullover, characterized by a partial-front, zippered opening, which extends into the turn-down collar, and by long, raglan sleeves. When sized for infants up to 24 months the applicable subheading for style 28792 will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…, knitted…, of synthetic fibers…pullovers…and similar articles, except those imported as parts of sets; and when sized for larger children the applicable subheading will be 6110.30.3055, HTS, which provides for …pullovers… and similar articles, knitted…, of man-made fibers, other, other, other, other, other,…girls’. The duty rates will be 30 and 32 percent ad valorem, respectively. Although you had suggested classifications for this style under HTS 6111.20.3000 and 6110.20.2065, respectively, these suggestions are precluded since this style is neither of cotton nor styled solely for boys’ wear. A classification ruling cannot be issued for style 28618 because of the stated discrepancies for its component material breakdown by weight. Your letter states that this style is 100% nylon; however, your design and construction details also indicate a “poly” component, which is neither acceptable terminology nor indicative of the component to which it refers. The component material of the fleece portion is also required. When this information becomes available you may re-submit your request to this office for consideration. As you have requested, the submitted samples are being returned. In infants’ sizes style 28792 falls within textile category designation 239 and in larger sizes for children within 639. Based upon international textile trade agreements products of Hong Kong may be 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