CLA-2-61:OT:RR:NC:3:358
Ms. Karen Wilder
The Gymboree Corporation
500 Howard Street
San Francisco, CA 94105
RE: The tariff classification of girls’ jackets from Indonesia.
Dear Ms. Wilder:
In your letter dated October 14, 2008, you requested a tariff classification ruling. Two garments were submitted with your request. They will be returned to you.
The submitted sample, reference number BG51062, purchase order number 161922, is a girl’s jacket constructed of knit cotton fabric that is finely napped on the inside. The swing style floral pattern jacket features a hood, a full front opening with large buttons that fasten right over left, long sleeves with hemmed cuffs, a cotton jersey fabric lining and an open bottom. The item is a spring season outerwear garment worn for protection against the elements.
The submitted sample, reference number BG51063, purchase order number 161924, is a girl’s jacket constructed of knit cotton fabric that is finely napped on the inside. The striped pattern jacket features a hood, a full front opening with heavy duty zipper, long sleeves with hemmed cuffs, a cotton jersey fabric lining, scoop pockets at the waist sides and an open bottom. The item is a spring season outerwear garment worn for protection against the elements.
The garments will be imported in infant sizes 3-6 months to 18-24 months and toddler sizes 2T-5T as part of the spring 2009 line.
The applicable subheading for reference numbers BG51062 and BG51063, infant sizes 3-6 months to 18-24 months, will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, other, other, other. The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for reference numbers BG51062 and BG51063, toddler sizes 2T-5T, will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6104: of cotton, girls’. The rate of duty will be 15.9 percent 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/.
Reference numbers BG51062 and BG51063, toddler sizes 2T-5T, fall within textile category 335. Reference numbers BG51062 and BG51063, infant sizes 3-6 months to 18-24 months, fall within textile category 239. 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 numbers above apply 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 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 646-733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division