CLA-2-61:S:N:N5:356 813944
Ms. Meredith Covey
The Gap, Inc.
Two Harrison Street
San Francisco, CA 94105
RE: The tariff classification of a boys' knit jacket from Korea.
Dear Ms. Covey:
In your letter dated August 14, 1995, you requested a tariff classification ruling.
Style 231009 is a boys' jacket constructed from 100 percent polyester fabric which is napped on the outside surface. The jacket is fully lined, quilted and padded with polyester fabric for warmth. Style 231009 features a full front, zippered opening; a storm flap with four metal snap closures; a self fabric spread collar with an underside of 100 percent woven nylon fabric; long sleeves with one metal snap closure at the cuffs; a patch pocket on the left chest; two side seam pockets below the waist; and a curved, hemmed bottom. There is a six inch 100 percent nylon woven insert on the bottom portion of the back panel.
As requested, your sample is being returned.
The applicable subheading for Style 231009 will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for: overcoats, .... 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 29.8 percent ad valorem.
Style 231009 falls within textile category designation 634. Based upon international textile trade agreements, products of Korea are subject to visa requirements and quota restraints.
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 for inspection at your local Customs office.
This ruling is being issued under the provisions of Section 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 Mary Ryan at 212-466-5877.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division