The tariff classification of girls’ outerwear from Taiwan, China, or the Philippines

NY J87261 September 3, 2003 CLA-2-62:RR:NC:TA:358 J87261 CATEGORY: Classification TARIFF NO.: 6206.30.3030; 6206.30.3060 Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of girls’ outerwear from Taiwan, China, or the Philippines Dear Ms. Shira: In your letter dated August 18, 2003, written on behalf of Happy Kids, you requested a classification ruling. Submitted style 2731686, manufactured from denim fabric of 100% cotton, is an unlined, waist-length garment, characterized by a full-front, snapped opening, by buttoned cuffs of long sleeves, by a shirt-type collar, and by a chest pocket on each of the fronts. The styling of submitted style 193200, manufactured from velveteen fabric of 100% cotton, differs from the latter style by the non-adjustable, buttoned tab located at each side of the waist and by the buttons of the full-front opening. As you have requested, the sample garments are being returned. Although you have suggested classification for both of the submitted garments under HTS subheading 6202.92.2071, neither of these styles sufficiently exhibit characteristics indicative of outerwear. Therefore, the applicable subheading for style 2731686 will be 6206.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’ blouses, shirts and shirt-blouses, of cotton, other, other, with two or more colors in the warp and/or the filling, girls’, other; and for style 193200 will be 6206.30.3060, which provides for …girls’ blouses, shirts and shirt-blouses, of cotton, other, other, other, girls’, other. The duty rate will be 15.5 per cent ad valorem for each of the styles. The garments fall within textile category designation 341. Based upon international textile trade agreements products of Taiwan, China, and the Philippines 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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