The tariff classification of a boy’s jacket from China.

N045116 November 25, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6101.30.2020 Ms. Laura Siegel Rabinowitz Sandler, Travis & Rosenberg, P.A. 551 Fifth Avenue New York, NY 10176 RE: The tariff classification of a boy’s jacket from China. Dear Ms. Rabinowitz: In your letter dated February 7, 2008, on behalf of your client Hanna Andersson, you requested a classification ruling. The sample will be retained for reference purposes. Your submitted sample, Style 35471 is a toddler boy’s polyester fleece knit jacket. The article has a hood, a full front opening secured by a heavy duty zipper closure, long sleeves with folded cuffs, embroidery and appliqué work and braided trim with blanket stitching at the front opening, hood, waist and cuffs. The item is designed to be worn outdoors for protection against the elements. The applicable subheading for Style 35471 will be 6101.30.2020, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks, windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other, boys’. The rate of duty is 28.2 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/. Boys’ man-made fiber jackets fall within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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