The tariff classification of a junior garment from China

N017688 October 18, 2007 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Eleanore Kelly-Kobayashi Rode & Qualey Attorneys at Law 55 West 39th Street New York, NY 10018 RE: The tariff classification of a junior garment from China Dear Ms. Kelly-Kobayashi: In your letter dated September 21, 2007, you requested a classification ruling on behalf of Lil Juliet, Inc. Your sample is being retained for our files. Style JK5007 is a junior sized jacket constructed from a 95% cotton 5% spandex French terry fabric. A faux fur inner lining is featured on the front and back panels and on the drawstring hood. Additional features include a full front opening with a zippered closure, two kangaroo like front pockets, long sleeves with tight fitting ribbed knit cuffs and a tight fitting ribbed knit banded bottom. The applicable subheading for style JK5007 will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, car coats, capes, cloaks, anoraks (including ski jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton. The duty rate will be 15.9% ad valorem. The garment falls within textile category 335. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division