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NY B87318

July 24, 1997

CLA-2-62:SF G03 B87318


TARIFF NO.: 6204.32.2040

Karen Wilder
Esprit de Corp
900 Minnesota Street
San Francisco, CA 94107

RE: The tariff classification of a girls' jacket from Mauritius

Dear Ms. Wilder:

In your letter dated July 3, 1997 you requested a tariff classification ruling.

Style 384034 is made from a twill woven fabric which you state is 100% cotton. This garment is a double breasted, long sleeve, unlined jacket with a full front right over left opening secured by three functioning rivet style metal buttons and one plastic interior button. There are also three non-functioning metal buttons. The jacket body is formed by the joining of six vertical panels. This jacket has a notched collar with lapels, a simulated half belt in the back waist area, a center back vent and a patch pocket on each front. The pockets have an unsecured flap. There is a small decorative patch on the upper center back The sleeves and bottom are hemmed. You have indicated that this jacket will be imported in girls' sizes S, M, and L.

The applicable subheading for the jacket will be 6204.32.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets and blazers: Of cotton: Other: Other: Girls'. The rate of duty will be 9.8 percent ad valorem.

This jacket falls within textile category designation 335. Based upon international textile trade agreements, products of Mauritius 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.

In accordance with your request your sample(s) will be returned to you under separate cover.

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.


Alice M. Rigdon
Port Director

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