The tariff classification of an outerwear jacket for girls’ wear from Taiwan

NY I88712 December 11, 2002 CLA-2-61:RR:NC:TA:358 I88712 CATEGORY: Classification TARIFF NO.: 6102.20.0020 Ray Meighan Federated Merchandising Group Customs Department 11 Penn Plaza New York, NY 10001 RE: The tariff classification of an outerwear jacket for girls’ wear from Taiwan Dear Mr. Meighan: In your letter dated December 6, 2002 you requested a classification ruling. Submitted style 78540 is an unlined garment, manufactured from finely knitted fabric of 100% cotton, and characterized by a rib-knitted waistband, by rib-knitted cuffs of long sleeves, by a hood, and by a full-front, zippered opening. Mesh fabric of man-made fibers lines the hood and overlays the sides of the garment. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…anoraks…, windbreakers and similar articles, knitted…, other than those of heading 6104, of cotton, girls’. The duty rate will be 16.1 per cent ad valorem. The jacket falls within textile category designation 335. 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 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