The tariff classification of snow wear for toddlers from China

NY K88413 August 10, 2004 CLA-2-62:RR:NC:TA:358 K88413 CATEGORY: Classification TARIFF NO.: 6211.33.0007 Anthony Ambrosino ETA Import & Export Ltd. 1 Cross Island Plaza Suite 304 Jamaica, NY 11422 RE: The tariff classification of snow wear for toddlers from China Dear Mr. Ambrosino: In your letter dated August 5, 2004, written on behalf of Fleet Street Ltd., you requested a classification ruling. Submitted style 104386, which you state is intended for boys’ wear, is a lined and padded, one-piece garment, manufactured from a woven outershell of 100% polyester that you state is coated with PU. A placket which attaches to the front of the garment by means of textile fasteners similar to the VELCRO brand covers the full-front, zippered opening that extends from the stand-up neckline to the thigh area of one of the long legs. Adjustable cuffs of long sleeves, a fully elasticized waistband, various pockets, a hood that attaches behind the neckline by means of snap fasteners, a booty that attaches above each of the fully elasticized ankles by means of snap fasteners, and a mitten sewn to a textile loop that is inserted into the lining above each of the wrists are the other characteristics of this style. As you have requested, the sample style is being returned. The applicable subheading for this style will be 6211.33.0007, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits…other garments…boys’; of man-made fibers; coveralls, jumpsuits and similar apparel; other, insulated for cold weather protection. The duty rate will be 16 percent ad valorem. This style falls within textile category designation 659. Based upon international textile trade agreements products of China 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