The tariff classification of a bolero jacket for girls’ wear from China

NY M85143 July 28, 2006 CLA-2-61:RR:NC:TA:358 M85143 CATEGORY: Classification TARIFF NO.: 6104.32.0000 Rosemarie Dorn C Air 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a bolero jacket for girls’ wear from China Dear Ms. Dorn: In your letter dated July 18, 2006, written on behalf of The Childrens Place Ser Com LLC, you requested a classification ruling. Submitted style E3612M0010, manufactured from jersey fabric of 100% cotton, is a long-sleeved, unlined, bolero-styled garment, that fastens together across the front. As you have requested, the sample garment is being returned. Although you suggested classification under 6102.20.2020, HTS, this is not possible because the garment is more specifically classifiable elsewhere. Therefore applicable subheading for this style will be 6104.32.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …girls’…knitted…suit-type jackets and blazers…of cotton. The duty rate will be 14.9 per cent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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