The tariff classification of outerwear from Vietnam and from China

NY L83859 April 14, 2005 CLA-2-61:RR:NC:TA:358 L83859 CATEGORY: Classification TARIFF NO.: 6102.20.0020; 6111.20.6070 Mr. Thomas MacMahon Gap Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of outerwear from Vietnam and from China Dear Mr. MacMahon: In your letter dated April 4, 2005 you requested a classification ruling. Submitted style 322929, manufactured from knitted velour of 80% cotton/20% polyester, is an unlined, waist-length garment, characterized by a full-front, zippered opening, ruffled cuffs of long sleeves, a ruffled hood, and an open pocket at the lower portion of each of the fronts. Submitted style 322959, manufactured from french terry of 100% cotton, is an unlined, waist-length garment, characterized by a full-front, zippered opening, long sleeves, a hood, and an open pocket at the lower portion of each of the fronts. Although you state that this style is designed for boys’ wear, there is an absence of styling features to indicate that this style is not for unisex wear. As you have requested, style 322929 is being returned; however, style 322959 is being retained by this office for reference purposes. In sizing for infants the applicable subheading for both styles will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…of cotton, other, other, other, other; and in sizing for toddlers it will be 6102.20.0020, HTS, which provides for …girls’…windbreakers and similar articles, knitted…, other than those of heading 6104, of cotton, girls’. The duty rates will be 8.1 and 15.9 percent ad valorem, respectively. In infants’ sizes both styles fall within textile category designation 239 and in toddlers’ sizes within 335. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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