The tariff classification of an infant’s and girl’s knit jacket from Macau

PD E82969 June 29, 1999 CLA-2-61:LA:S:T:1:2:G04 E82969 CATEGORY: Classification TARIFF NO.: 6102.30.2020; 6111.30.5040 Mr. Paul A. Barkan Grunfeld, Desiderio, Lebowitz & Silverman, LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of an infant’s and girl’s knit jacket from Macau Dear Mr. Barkan: In your letter dated June 3, 1999, on behalf of your client, Asian American Partners d/b/a The Eagle’s Eye, you requested a tariff classification ruling. The submitted sample, which will be imported as style 59 3142 46 or 59 3142 56 depending on the size, is a girl’s reversible jacket. One side is constructed from 100% polyester finely knit polar fleece fabric and the other side is constructed from 100% cotton finely knit jersey fabric. The jacket features a round neckline, a full front opening secured by four metal snaps, long hemmed sleeves with turned-up cuffs, side slits with decorative fabric bows on each side, and a hemmed bottom. There is embroidery on the front panels of each side of the reversible jacket. The garment will be imported as style 59 3142 46 in infants’ sizes 0 to 24 months and as style 59 3142 56 in toddler girls’ sizes 2T to 4T. Your sample will be returned as requested. The applicable subheading for the infant’s jacket, style 59 3142 46, will be 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other: other: other. The rate of duty will be 16.5% ad valorem. The applicable subheading for the toddler girl’s jacket, style 59 3142 56, 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 29.1% ad valorem. The infant’s jacket, style 59 3142 46, falls within textile category designation 239. As a product of Macau, this merchandise is not subject to a visa requirement or quota restraints based upon international textile trade agreements. The toddler girl’s jacket, style 59 3142 56, falls within textile category designation 635. As a product of Macau, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport