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NY N008974




April 4, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2020

Mr. Andy Wood
Family Dollar Services
PO Box 1017
Charlotte, NC 28210-1017

RE: The tariff classification of boys’ outerwear from Indonesia.

Dear Mr. Wood:

In your letter dated March 23, 2007 you requested a classification ruling.

Submitted style FDF08--218 is a boy’s hooded fleece jacket. It is made from polyester brushed fleece fabric and has a full front zipper opening, long sleeves, and rib knit fabric at the sleeve cuffs and garment waist. It also has scoop pockets above the waist on both sides of the front opening. The style is sized for toddler boys 3T.

As requested, the sample garment will be returned to you.

You state in your letter that the article falls under General Rule of Interpretation 4 and that it is classified under the heading appropriate to the goods to which it is most akin. We disagree. Classification of goods under the tariff is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The merchandise can be classified in accordance with GRI 1.

The applicable subheading for style FDF08--218 will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ windbreakers and similar articles, knitted or crocheted, other than those of heading 6103, of man-made fibers, other, other, boys’. 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/.

Boys’ man-made fiber jackets fall within textile category designation 634. 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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