The tariff classification of outerwear for girls from Taiwan

NY K84337 March 19, 2004 CLA-2-61:RR:NC:TA:358 K84337 CATEGORY: Classification TARIFF NO.: 6102.20.0020; 6102.30.2020 Patty Kittel Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of outerwear for girls from Taiwan Dear Ms. Kittel: In your letter dated March 15, 2004 you requested a classification ruling. Submitted style 11511WL, manufactured from knitted fabrics, is characterized by a full-front, zippered opening, long sleeves, a hood, and a zippered pocket at the lower portion of each of the fronts. Sweater gauge, rib-knitted fabric of 85% acryic/15% wool, comprises the hood, the cuffs, and the entire back of the garment. Fleece fabric of 80% cotton/20% polyester comprises the remainder of this unlined garment. Submitted style 11328LB is manufactured from bonded fabric, of which the fleece surface of 100% polyester forms the inner surface of the garment, and of which the knitted side of the jersey surface of 85% acrylic/15% wool forms the outer surface of the garment. Styling characteristics of this long garment include a placket, which covers a full-front, buttoned opening, a hood, long sleeves, and an open pocket at the mid-section of each of the fronts. As you have requested, the sample garments are being returned. The applicable subheading for style 11511WL 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’; and for style 11328LB will be 6102.30.2020, HTS, which provides for …girls’ overcoats, carcoats…and similar articles, knitted…, other than those of heading 6104, of man-made fibers, other, other, girls’. The duty rates will be 15.9 and 28.2 percent ad valorem, respectively. Style 11511WL falls within textile category designation 335, and style 11328LB within 635. 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