The tariff classification of a girl’s knit garment from Macau.

N045298 November 28, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6111.20.3000 Mr. Jon Nelson Nordstrom 1617 6th Avenue Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a girl’s knit garment from Macau. Dear Mr. Nelson: In your letter dated November 20, 2008, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, style GL214740 is a girl’s short sleeve upper body garment constructed of finely knit lightweight French terry cotton fabric that has a reported weight of 180 grams per square meter. The item features a full front zipper opening, a lined hood, short puff sleeves, side seam pockets with decorative buttons and elasticized fabric with contrast smocking at the sleeves and waistband. The style is sized for babies 9 to 24 months and girls 2-6X. You describe the sample as a girl’s jacket. While the garment has certain characteristics of a jacket we find that the item is a fashion layer piece. It does not afford protection against the elements as a jacket because of the lightweight knit fabric and the short sleeves. The applicable subheading for style GL214740, babies’ sizes 9 to 24 months, will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, sweaters, pullovers, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for style GL214740, girls sizes 2-6X, will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, women’s or girls’, other. The rate of duty will be 16.5 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/. Style GL210360, babies’ sizes 9 to 24 months, falls within textile category 239. Style GL210360, girls’ sizes 2-6X, falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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