The tariff classification of boys’ knit apparel from Indonesia.

N036628 August 29, 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 Indonesia. Dear Ms. Wilder: In your letter dated August 25, 2008 you requested a tariff classification ruling. The samples will be returned to you as requested. You have submitted two samples of boys’ knitwear. The submitted articles, sizes 3 and 6, represent babies’ sizes 3 months to 24 months, toddler sizes 2T-5T and sizes 5-8. The articles share the same reference number. Reference number JB70101K is a 70% polyester, 30% acrylic Sherpa fleece, knit jacket. The garments have a full front opening secured by a heavy duty zipper, a full cotton jersey lining, unsecured side entry welt pockets above the waist with blanket stitching surrounds, raglan sleeves, and turned sleeve cuffs and waistband, both hemmed with blanket stitching. The heavy weight garment is designed to be worn over other outerwear for protection against the elements. The applicable subheading for JB70101K (toddler sizes 2T-5T and sizes 5-8) 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 JB70101K (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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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