The tariff classification of a girls' jacket from the Philippines

PD A81134 June 5, 1996 CLA-2-61:SF G03 A81134 CATEGORY: Classification TARIFF NO.: 6102.30.2020 Jan Yagodzinski OshKosh B'Gosh, Inc. 112 Otter Street Oshkosh, WI 54902-0300 RE: The tariff classification of a girls' jacket from the Philippines Dear M. Yagodzinski: In your letter dated March 6, 1996 you requested a tariff classification ruling. Style 266-7481 is made from a fine knit fabric which you state is 100% polyester. Both sides of this fabric have fleece surfaces. The garment is a short jacket with a full front right over left opening secured by four metal buttons. The jacket has a turned down collar and long sleeves without cuffs. All edges are finished with a narrow band of contrasting color rib knit trim. There is embroidery on the upper left chest. The tag accompanying the sample shows a size range of 4-6X. The applicable subheading for the jacket will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers 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 29.6 percent ad valorem. This jacket falls within textile category designation 635. Based upon international textile trade agreements products of * are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 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. Sincerely, Alice M. Rigdon Port Director San Francisco