The tariff classification of a jacket from Macau

PD F87999 June 15, 2000 CLA-2-61: G03 F87999 CATEGORY: Classification TARIFF NO.: 6102.30.2020; 6111.30.5040 Ron M. del Mundo Import Assistant Gymboree Corporation 700 Airport Blvd., Suite 200 Burlingame, CA 94010 RE: The tariff classification of a jacket from Macau Dear Mr. del Mundo: In your letter dated June 6, 2000, you requested a tariff classification ruling. Style 1547-20080 is made from fine knit fabrics that you state are 100% polyester polar fleece. The garment is a reversible long sleeve double-breasted jacket with a hood. The full front right over left opening is secured by 10 metal snaps. All edges are finished with a contrasting color blanket stitch. You indicate that the style will be imported in the following sizes: 0-3 months, 6-12 months, 12-18 months, 24 months and 3T. The applicable subheading for the jacket in the 0-3 months, 3-6 months, 6-12 months, 12-18 months and providing that, in accordance with Chapter 61 Note 6 (a) the 24 month size is designed for young children of a body height not exceeding 86 centimeters 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 16.4 percent ad valorem. The applicable subheadings for the jacket in the 24 month size (if it is designed for young children of a body height exceeding 86 centimeters) and in the 3T size will be 6102.30.2020 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 28.9 percent ad valorem. The babies’ jacket falls within textile category designation 239 and the girl’s within category 635. Based upon international textile trade agreements, products of Macau in category 635 are subject to quota and the requirement of a visa. 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.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. In accordance with your request, your sample will be returned to you under separate cover. 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, Alice M Rigdon Port Director San Francisco