The tariff classification of an outerwear jacket for boys’ wear from China

NY M83914 June 9, 2006 CLA-2-61:RR:NC:TA:358 M83914 CATEGORY: Classification TARIFF NO.: 6101.20.0020 Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of an outerwear jacket for boys’ wear from China Dear Ms. Shira: In your letter dated June 1, 2006, written on behalf of Ralph Lauren Childrenswear, you requested a classification ruling. Submitted style 321058263/322058263/323058263 is an unlined garment, manufactured from heavy-weight, finely knitted fabric of 56% cotton/44% polyester, that is styled by a full-front, zippered opening that extends into the high collar, by long sleeves, by a zippered pocket at the lower portion of each of the fronts, and by various logos. As you have requested, the sample garment is being returned “intact”. The applicable subheading for this garment will be 6101.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …boys’…anoraks…windbreakers and similar articles, knitted…, other than those of heading 6103, of cotton, boys’. The duty rate will be 15.9 per cent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The jacket falls within textile category designation 334. 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