The tariff classification of girls’ outerwear from Taiwan

NY J88424 September 12, 2003 CLA-2-61:RR:NC:TA:358 J88424 CATEGORY: Classification TARIFF NO.: 6102.20.0020 Rebecca Cheung Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of girls’ outerwear from Taiwan Dear Ms. Cheung: In your letter dated September 5, 2003 you requested a classification ruling. Submitted styles AS616 and AS617, manufactured from finely knitted, terry fabric of 100% cotton, are unlined garments, characterized by a full-front, zippered opening, by rib-knitted cuffs of long sleeves, by a hood, and by an open pocket at the lower portion of each of the fronts. Submitted style 79600, manufactured from finely knitted, terry fabric of 95% cotton/5% spandex, is an unlined garment, characterized by a full-front, zippered opening, by rib-knitted cuffs of long sleeves, by a mesh-lined hood and side panels of mesh, and by an open pocket at the lower portion of each of the fronts. As you have requested, the sample garments are being returned. The applicable subheading for the garments 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 per cent ad valorem. The garments fall 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 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