The tariff classification of girls’ jackets from China.

N036007 August 20, 2008 CLA-2-61:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6102.30.2020 Mr. Paul Anuschat Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208-8829 RE: The tariff classification of girls’ jackets from China. Dear Mr. Anuschat: In your letter dated August 14, 2007, on behalf of Fred Meyer Inc. /The Kroger Co., you requested a classification ruling. As requested, the samples will be returned to you. You have submitted three samples. Style 5101 is a girl’s jacket constructed of knit polyester fleece fabric. The jacket has a lined hood, a full frontal opening secured with a zipper closure, long sleeves with hemmed cuffs, vertical pockets and hemmed bottom. The jacket reaches to the wearer’s waist. Style 5113 is a girl’s jacket constructed of knit polyester embossed fleece fabric. The jacket has a hood, a full frontal opening secured with a zipper closure, long sleeves with hemmed cuffs, vertical pockets and a hemmed bottom. The jacket reaches to the wearer’s waist. Style 5109 is a girl’s jacket constructed primarily of knit polyester fleece fabric. The jacket has woven man-made fiber panel sections on the collar, the back yoke, the upper sleeves and the garment sides. The garment also features a full frontal opening secured with a zipper closure, side slash zippered pockets and a hemmed bottom. The essential character of the jacket is imparted by the knit fleece fabric. The jacket reaches to the wearer’s waist. The applicable subheading for styles 5101, 5113 and 5109 will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other those of heading 6104: of man-made fibers: other: other: girls’. The duty rate will be 28.2 percent 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/. Styles 5101, 5113 and 5109 fall within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division