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

NY J80305 January 24, 2003 CLA-2-61:RR:NC:TA:358 J80305 CATEGORY: Classification TARIFF NO.: 6101.30.2020 Jeffrey Schwartz Jonathan Stone Ltd. 35 West 35 Street, 11th floor New York, NY 10001 RE: The tariff classification of an outerwear jacket for boys’ wear from Taiwan Dear Mr. Schwartz: In your letter dated January 17, 2003 you requested a classification ruling. The knitted fabric of 100% polyester which forms the outer surface of submitted style 339550 is bonded to a knitted pile fabric of 100% polyester, which lines the garment. Styling characteristics of this size four, full-length garment, which buttons in the left-over-right fashion, include a detachable hood, which attaches to the body of the garment by means of snaps behind the collar, a full-front opening, long sleeves, and an open pocket at the lower portion of each of the fronts. The applicable subheading for the garment will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’ overcoats, carcoats…knitted…, other than those of heading 6103, of man-made fibers, other, other, boys’. The duty rate will be 28.4 per cent ad valorem. The coat falls within textile category designation 634. 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