The tariff classification of girls’ outerwear from Bangladesh

NY L83529 April 1, 2005 CLA-2-62:RR:NC:TA:358 L83529 CATEGORY: Classification TARIFF NO.: 6202.92.2071; 6209.20.5050 Thomas MacMahon Gap Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of girls’ outerwear from Bangladesh Dear Mr. MacMahon: In your letter dated March 21, 2005 you requested a classification ruling. Submitted style 315264, manufactured denim fabric of 100% cotton, is an unlined, waist-length garment, characterized by a full-front, snapped opening, snapped cuffs of long sleeves, a shirt-type collar, and a snapped pocket at the chest area of each of the fronts. As you have requested, the sample garment is being returned. In sizing for infant girls the applicable subheading for this style will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…of cotton, other, other, other, other; and in sizing for larger girls it will be 6202.92.2071, HTS, which provides for …girls’…anoraks…windbreakers and similar articles…other than those of heading 6204…of cotton, other, other, other, other, girls’. The duty rates will be 9.3 and 8.9 percent ad valorem, respectively. In infants’ sizes this style falls within textile category designation 239 and in larger girls’ sizes within 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