The tariff classification of girls’ outerwear from Vietnam

NY L82663 March 18, 2005 CLA-2-61:RR:NC:TA:358 L82663 CATEGORY: Classification TARIFF NO.: 6102.20.0020 Anthony LoPresti S.J. Stile Associates LTD 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of girls’ outerwear from Vietnam Dear Mr. LoPresti: In your letter dated February 15, 2005, written on behalf of Wicked Fashion Inc., you requested a classification ruling. Submitted style 1.5323-1201, manufactured from french terry of 80% cotton/20% polyester, is an unlined garment for the upperbody, characterized by a rib-knitted waistband and cuffs of long sleeves, by a full-front, zippered opening, by a hood through which a drawstring is threaded, and by an open pocket at the lower portion of each of the fronts. The applicable subheading for this garment will be6102.20.0020, 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 15.9 percent ad valorem. The garment falls within textile category designation 335. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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