The tariff classification of a girl’s jacket from Taiwan

PD G85653 February 2, 2001 CLA-2-61: G03 G85653 CATEGORY: Classification TARIFF NO.: 6102.30.2020 Matt Rose May Merchandising Company May Department Stores International Inc. 615 Olive Street St. Louis, MO 63101 RE: The tariff classification of a girl’s jacket from Taiwan Dear Mr. Rose: In your letter dated January 10, 2001 you requested a tariff classification ruling. The submitted sample, Style 93138, is made from a fine knit velour fabric that you state is 95% polyester and 5% spandex and which weighs 250 grams per square meter. This garment has a full front opening secured by a plastic zipper, a hood and long sleeves. The body is constructed from seven vertically joined panels. The hood and sleeves are trimmed with a narrow band of contrasting color “fake fur”. You indicated that this style is to be imported in girls’ sizes 4-16. The applicable subheading for Style 93138 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 28.7 percent ad valorem. This jacket falls within textile category designation 635. Based upon international textile trade agreements, products of Taiwan 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 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. If you have any questions regarding the ruling, contact Field National Import Specialist Susan David at (415) 782-9366 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Alice M Rigdon Port Director San Francisco