The tariff classification of an Infant's and Toddler's jacket from Macau.

NY C80270 November 5, 1997 CLA-2-61:RR:NC:TA:N3:358 C80270 CATEGORY: Classification TARIFF NO.: 6102.20.0020; 6111.20.6040 Ms. Gretchen H. Zink Talbots 175 Beal Street Hingham, MA 02043 RE: The tariff classification of an Infant's and Toddler's jacket from Macau. Dear Ms. Zink: In your letter dated September 29, 1997, you requested a tariff classification ruling. The submitted sample, Style 82141813U and Style 82142813U is a jacket, constructed of 80% cotton, and 20% polyester fibers. The garment is terry knit and features a detachable hood, long sleeves with ribbed knit cuffs, and a full front zippered opening. The jacket also has two front slash pockets and a ribbed knit banded bottom. Style 82141813U will be sized for infants 6, 12 and 18 months. Style 82142813U will be sized for toddlers 2, 3 and 4T. We are returning your sample as you requested. The applicable subheading for the infant's jacket, Style #82141813U, will be 6111.20.6040, Harmonized Tariff Schedule, which provides for babies' garments and clothing accessories, knitted or crocheted: of cotton, other, other, other. The duty rate will be 8.4% ad valorem. The jacket falls within textile category designation 239. Based upon textile trade agreements, products of Macau are presently subject to visa requirements. The applicable subheading for the toddler's jacket, Style #82142813U, will be 6102.20.0020, Harmonized Tariff Schedule, which provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-breakers and similar articles, knitted or crocheted, other than those of heading 6104:of cotton, girls'. The duty rate will be 16.6% ad valorem. The jacket falls within textile category designation 335. Based upon textile trade agreements, products of Macau are presently subject to quota restraints and visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 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 212-466-5865. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division