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NY N002981




November 14, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2020; 6110.30.3053

Lori J. P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of fleece garments for boys’ wear from Vietnam

Dear Ms. Boullet:

In your letter dated October 30, 2006 you requested a classification ruling.

Submitted style EB6873, manufactured from fleece fabric of 100% polyester, is a close-fitting, unlined garment, characterized by a full- front, zippered opening that extends into the high collar, by elasticized cuffs of long sleeves, and by an open pocket at the lower portion of each of the fronts.

Submitted style EB6872, manufactured from fleece fabric of 100% polyester, differs by the absence of tightening around the cuffs and of any pockets below the waist.

As you have requested, the sample garments are being returned.

Although you have suggested classification under HTS 6102.30.2020, that is primarily impossible because these garments are designed for boys’ wear.

The applicable subheading for style EB6873 will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for boys’anorakswindbreakers and similar articles, knitted, other than those of heading 6103, of man-made fibers, other, other, boys’; and for the other style will be 6110.30.3053, HTSUS, which provides for sweatersand similar articles, knitted, of man-made fibers, other, other, other, other, other, boys’, other. The duty rates will be 28.2 and 32 per cent ad valorem, respectively.

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/.

The jacket falls within textile category 634 and the other garment within 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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