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NY K88124

August 16, 2004
CLA-2-61:RR:NC:TA:N3:356 K88124


TARIFF NO.: 6101.30.2020; 8527.19.5035

Ms. Fifi Pudjijanto
Import Compliance Manager
Gap, Inc.
345 Spear Street
San Francisco, CA 94105

RE: The tariff classification of a boys’ knit jacket with snap on radio components from the Philippines.

Dear Ms. Pudjijanto:

In your letter dated July 22, 2004, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 261165 “Gap Kids Hoodio” is a boys’ (sizes 8-20) hooded jacket that is constructed from both knit and woven fabric. The garment has a full lining of 100 percent polyester woven fabric and features a double layer hood; a full front opening with a zippered closure; long, raglan sleeves with elasticized edging; a zippered pocket on the left chest; slant pockets below the waist; and a straight, close fitting bottom. The hood, the entire front panel with the exception of the chest pocket, the entire back panel, and the lower portion of the sleeves are constructed from 100 percent polyester finely knit fabric that is napped on the inside and outside surfaces. The upper portion of each raglan sleeve, the chest pocket and the pocket edging is constructed from 100 percent polyester woven fabric.

The garment is imported with radio components packaged separately in a blister pack. The radio components consist of a battery pack and two speakers that are designed to be snapped to receptacles on the garment. The battery pack is snapped to the receptacle in the chest pocket and the speakers are snapped to the receptacles inside the hood. The garment has a built-in tuner and volume controls attached to the left sleeve with inside wires leading to the receptacles for the battery pack and the speakers. The radio set is a fully functioning battery operated AM/FM radio.

The applicable subheading for the knit jacket will be 6101.30.2020, Harmonized Tariff Schedule of the United States, (HTS), 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 general rate of duty is 28.2 percent ad valorem.

The applicable subheading for the radio will be 8527.19.5035, Harmonized Tariff Schedule of the United States, (HTS), which provides for: reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: radiobroadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radiotelephony or radiotelegraphy: other: other: other: FM only or AM/FM only. The rate of duty will be 3 percent ad valorem.

The jacket falls within textile category designation 634. Based upon international textile trade agreements, products of the Philippines are subject to visa requirements and quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov In addition, 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 and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Robert B. Swierupski, Director
National Commodity Specialist Division

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