The tariff classification of a girl’s jacket from Jordan or Taiwan.

N044979 November 25, 2008 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6102.30.2020 Ms. Carolyn Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a girl’s jacket from Jordan or Taiwan. Dear Ms. Malina: In your letter dated November 17, 2008, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, Style 350989 Thermacheck Hoodie, is a unisex jacket constructed of polyester fleece, brushed knit fabric. The jacket features a hood, a full front opening with zipper closure, long sleeves with self-fabric hemmed sleeves, side entry patch pockets at the waist and a hemmed bottom. The article is sized for children 8-20. The garment will also be imported in small children’s sizes 4-6X/7 as Style 350990 and in toddler sizes 2T-4T as Style 350991. The applicable subheading for the Thermacheck Hoodie will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other, girls’. The rate of duty will be 28.2 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/. Children’s polyester fleece jackets fall within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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