The tariff classification of boys’ outerwear from Hong Kong

NY K86494 June 1, 2004 CLA-2-61:RR:NC:TA:358 K86494 CATEGORY: Classification TARIFF NO.: 6101.30.2020 Karen Riggs Talbots 174 Beal Street Hingham, MA 02043 RE: The tariff classification of boys’ outerwear from Hong Kong Dear Ms. Riggs: In your letter dated May 25, 2004 you requested a classification ruling. Submitted style 45541019, a waist-to-hip length garment, characterized by a full-front, zippered opening which extends into the collar, by elasticized cuffs of long sleeves, and by a side pocket at the lower portion of each of the fronts, is manufactured from fleece fabric of 100% polyester that is overlaid at the elbows and approximately one-third of each of the fronts by woven fabric of 70% cotton/30% nylon. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…anoraks…windbreakers and similar articles, knitted…, other than those of heading 6103, of man-made fibers, other, other, boys’. The duty rate will be 28.2 percent ad valorem. The jacket falls within textile category designation 634. Based upon international textile trade agreements products of Hong Kong may be 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