The tariff classification of boys’ knit apparel from Thailand.

N030779 June 16, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6101.30.2020; 6111.30.5070 Ms. Karen Wilder Gymboree Manufacturing, Inc. 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of boys’ knit apparel from Thailand. Dear Ms. Wilder: In your letter dated June 11, 2008 you requested a tariff classification ruling. The sample will be returned to you as requested. You have submitted one sample of boys’ knitwear which represents babies’ and toddler sizes. The article will be imported in babies’ sizes newborn to 24 months and toddler sizes 2T-5T. Reference number JB70096 is a polyester fleece, brushed knit jacket. It has a full front opening secured by a heavy duty zipper, a lined hood, unsecured scoop entry pockets above the waist, set-in sleeves, hemmed sleeve cuffs and a hemmed waistband with toggle and cord mechanisms that tighten the garment bottom at the waist sides. The article is designed to be worn over other outerwear for protection against the elements. The applicable subheading for JB70096 (toddler sizes) will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers, boys’. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for JB70096K (babies’ sizes) will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other: other, other: other. The rate of duty will be 16 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/. Toddler boys’ man-made fiber jackets fall within textile category 634. Babies’ man-made fiber jackets fall within textile category 239. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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