United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L83841 - NY L83906 > NY L83859

Previous Ruling Next Ruling
NY L83859





April 14, 2005

CLA-2-61:RR:NC:TA:358 L83859

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.20.0020; 6111.20.6070

Mr. Thomas MacMahon
Gap Inc.
345 Spear Street
San Francisco, CA 94105

RE: The tariff classification of outerwear from Vietnam and from China

Dear Mr. MacMahon:

In your letter dated April 4, 2005 you requested a classification ruling.

Submitted style 322929, manufactured from knitted velour of 80% cotton/20% polyester, is an unlined, waist-length garment, characterized by a full-front, zippered opening, ruffled cuffs of long sleeves, a ruffled hood, and an open pocket at the lower portion of each of the fronts.

Submitted style 322959, manufactured from french terry of 100% cotton, is an unlined, waist-length garment, characterized by a full-front, zippered opening, long sleeves, a hood, and an open pocket at the lower portion of each of the fronts. Although you state that this style is designed for boys’ wear, there is an absence of styling features to indicate that this style is not for unisex wear.

As you have requested, style 322929 is being returned; however, style 322959 is being retained by this office for reference purposes.

In sizing for infants the applicable subheading for both styles will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garmentsof cotton, other, other, other, other; and in sizing for toddlers it will be 6102.20.0020, HTS, which provides for girls’windbreakers and similar articles, knitted, other than those of heading 6104, of cotton, girls’. The duty rates will be 8.1 and 15.9 percent ad valorem, respectively.

In infants’ sizes both styles fall within textile category designation 239 and in toddlers’ sizes within 335. 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,

Previous Ruling Next Ruling

See also: