The tariff classification of a girls’ outerwear from Sri Lanka.

N019197 November 1, 2007 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6202.12.2060; 6202.92.2071 Ms. Rebecca Cheung Macy*s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a girls’ outerwear from Sri Lanka. Dear Ms. Cheung: In your letter dated October 25, 2007, you requested a tariff classification ruling. As requested, the three samples will be returned to you. Your submitted sample, style 18810 is a girl’s lightweight swing style coat. The outer shell fabric is made of sateen woven fabric that is 98% cotton, 2% spandex. The lining is made of woven man-made fiber satin fabric. The coat has a peter pan collar, three quarter length sleeves with hemmed cuffs and a full front opening that fastens right over left and is secured closed by four oversize plastic buttons. The style will be imported in girls’ sizes 2-6X. Your submitted sample, style 18310 is a girl’s lightweight swing style jacket. The outer shell fabric is made of sateen woven fabric that is 98% cotton, 2% spandex. The lining is made of woven man-made fiber satin fabric. The jacket has a peter pan collar, long sleeves with ribbon and ruffle cuffs and a full front opening that fastens right over left and is secured closed by two oversize plastic buttons. While you describe the item as a swing coat, the abbreviated garment length, among other considerations makes this conclusion not possible. The style will be imported in girls’ sizes 2-6X. Your submitted sample, style 18460 is a girl’s lightweight jacket. The shell is made of cotton canvas fabric. The jacket has a peter pan collar, long sleeves with one button cuffs, a full front opening that fastens right over left and is secured closed by four oversize plastic buttons, princess seams in the body and self fabric tabs extensions that button at the waist back. The style will be imported in girls’ sizes 2-6X. The applicable subheading for style 18810 will be 6202.12.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks and similar articles, other than those of heading 6204, of cotton, other, other, other, girls’. The rate of duty will be 8.9 percent ad valorem. The applicable subheading for style 18310 and style 18460 will be 6202.92.2071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles, other than those of heading 6204, of cotton, other, other, other, other, girls’. The rate of duty will be 8.9 percent 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/. Girls cotton coats and jackets fall within textile category 335. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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