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December 15, 1998

CLA-2-61:PD:TC:MEF:G28 D85535

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2020

Ms. Teresa A. Raffa
Customs Analyst
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018

RE: The tariff classification of Girls’ Polyester Knit Polar Fleece Short Coats from Taiwan

Dear Ms. Raffa:

In your letter dated December 4,1998, you requested a tariff classification ruling.

Samples of Style Number 99406 X/G and Style Number 99407X, Girls’ 100% Polyester Knit Polar Fleece Short Coats, were submitted by you. Both samples will be returned as requested. Both garments have long sleeves, round collars, and pockets located below the waist on each side of the full frontal opening. The coats have a right over left closure, and are designed to be worn over other clothing. The Polar Fleece Coats will be imported in Girls’ sizes 4-6X, and 7-16.

Style 99406 X/G features a five button closure, side slits, and a hemmed bottom. A-line Style 99407X features four fabric covered mock buttons sewn onto velcro fasteners. Ric-rac is used to edge the cuffs, collar, and pockets.

The applicable subheading for the Girls’ 100% Polyester Knit Polar Fleece Coats will be 6102.30.2020, Harmonized Tariff Schedule of the United States(HTS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Girls’. The 1998 rate of duty will be 29.3%. The rate of duty for 1999 will be 29.1%.

The Girls’ 100% Polyester Knit Polar Fleece Short Coats fall within textile category designation 635. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.

Sincerely,

Carole E. Graves
Port Director

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