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July 8, 1999

CLA-2-61:RR:NC:TA:3:358 E83097


TARIFF NO.: 6101.30.2020; 6110.30.3055

Mr. John Imbrogulio
1617 Sixth Avenue, Suite 1000
Seattle, WA 98101

RE: The tariff classification of a boy=s jacket, and a girl’s pullover from Macau.

Dear Mr. Imbrogulio:

In your letter dated June 4, 1999, you requested a tariff classification ruling.

The submitted samples are described as follows:

Style #NK5114 – A boy’s jacket, constructed from 100% polyester, finely knit fabric which is napped on the inside and outside surfaces. The garment features a stand-up collar, a full front opening with a heavy duty zippered closure; long sleeves with elasticized capping at the cuffs; a heavy duty zippered pocket on the left chest; two heavy duty zippered pockets below the waist; nylon overlays on the front and back yokes and on the outer portion of each sleeve; and a self fabric bottom. The polyester fleece fabric, which completes the shell, has a fabric weight of 330 grams per square meter.

Style #NBG-2055 – A girl’s sleeveless pullover. The garment is constructed of 100% acrylic knit fabric and features a scoop neckline. The pullover also has a hemmed bottom and measures 10 stitches per centimeter in the vertical and horizontal direction.

You state in your letter that the Jacket, Style #NK5114 will be imported for boys in sizes 4-7. You also state that the pullover Style #NLG2055 will be imported for girls’ in sizes 4-6X and Style #NBG2055 will be imported for girls in sizes 7/8-14/16.

Your sample, Style #NBG2055 (Pullover) will be returned as requested. The Jacket, will be returned with a separate ruling for Style #NW5114.

The applicable subheading for Jacket (Style #NK5114) will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men=s or boys= overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), 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 29.9% ad valorem.

The Jacket falls within textile category designation 634. Based upon textile trade agreements, products of Macau are presently subject to quota restraints and visa requirements.

The applicable subheading for Pullovers (Style #=s NLG2055 and NBG2055) will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, women=s or girls=. The duty rate will be 33.1% ad valorem.

The Pullovers fall within textile category designation 639. Based upon textile trade agreements, products of Macau are presently subject to quota restraints and visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 at the Customs Web Site at WWW.CUSTOMS.USTREAS.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 212-637-7079.


Robert B. Swierupski
National Commodity

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