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NY N015057





August 2, 2007

CLA-2-61:RR:NC:TA:N3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.20.0020

Mr. Andre Ryu
Wicked Fashions, Inc.
222 Bridge Plaza South
Fort Lee, NJ 07024

RE: The tariff classification of boys’ knit jackets from China.

Dear Mr. Ryu:

In your letter dated July 27, 2007, you requested a tariff classification ruling. As requested, your samples will be returned.

Five samples were submitted with your request. Styles 7325-1574, 7325-1569, 7325-1578, 7325-1510 and 7325-1592 are boys’ knit jackets that are made of 60% cotton, 40% polyester finely knit fabric that is napped on the inside surface. All styles feature a waffle knit lined hood, a full front opening with a zippered closure, long sleeves with rib knit cuffs, pockets at the waist and a rib knit bottom.

Styles 7325-1574, 7325-1569, 7325-1578, and 7325-1592 feature an all-over print design and set-in pockets at the garment sides. Style 7325-1510 features side entry patch pockets on both sides of the zipper opening and South Pole ™ embroidery and appliqué work on the upper part of the garment front.

The applicable subheading for Styles 7325-1574, 7325-1569, 7325-1578, 7325-1510 and 7325-1592 will be 6101.20.0020, 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 cotton: boys’. The rate of duty is 15.9% 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/.

Boy’s cotton jackets fall within textile category designation 334. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski

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