The tariff classification of a unisex jacket for children’s outerwear from China

NY H89760 April 2, 2002 CLA-2-61:RR:NC:TA:358 H89760 CATEGORY: Classification TARIFF NO.: 6102.30.2020 Jodi Waldmann US JHI Corporation 2224 Evergreen Road, Suite 2 Middleton, WI 53562 RE: The tariff classification of a unisex jacket for children’s outerwear from China Dear Ms. Waldmann: In your letter dated March 25, 2002 you requested a classification ruling. Submitted style MB143Q, which you state is designed for use by both boys and girls, and which is manufactured from fleece fabric of 70% acrylic/30% polyester which has been coated with polyurethane resin on the side of the fabric which will form the outer surface of the garment, is a waist-length, hooded, long-sleeved garment, an open pocket at the lower portion of each of the fronts, the full-front, snapped opening of which fastens together in the right-over-left manner. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…carcoats…anoraks…windbreakers and similar articles, knitted…, other than those of heading 6104, of man-made fibers, other, other, girls’ The duty rate will be 28.6 per cent ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of China 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. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division