The tariff classification of a girl’s hooded jacket from China

NY M81620 March 2, 2006 CLA-2-61:RR:NC:TA:358 M81620 CATEGORY: Classification TARIFF NO.: 6102.20.0020 Mr. Michael Bartlett American Shipping Company Inc. 400 Oceangate, Suite 1106 Long beach, CA 90802 RE: The tariff classification of a girl’s hooded jacket from China Dear Mr. Bartlett: This is in response to your letter, dated February 22, 2006, on behalf of your client National Stores Inc. The submitted item, style 635645200NAT, is a girl’s hoodie style jacket. It is made of finely knit 80% cotton, 20% polyester fabric that is napped on the inside. It features long raglan sleeves, a hood, a heavy duty full front zipper opening and rib knit fabric at the sleeves and waistband. It also has oversize embroidery and appliquework, namely, letters and numbers on the chest area. For ruling purposes it is assumed the garment is sized for girls’ 2 to 16. As you have requested, the sample garment is being returned. The applicable subheading for this garment will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ windbreakers and similar articles, knitted or crocheted, of cotton, girls’. The duty rate will be 15.9 per cent ad valorem. The girls cotton jacket 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division