CLA-2-62:SF G03 C86081
Ron M. del Mundo
Gymboree
700 Airport Blvd., Suite 200
Burlingame, CA 94010-1912
RE: The tariff classification of a boys' jacket from China
Dear Mr. Del Mundo:
In your letter dated March 11, 1998 you requested a tariff
classification ruling.
Style 442-82507 is a boys' jacket made from a woven corduroy
fabric which you state is 100% cotton. This jacket has a full
front left over right opening secured by five plastic buttons,
long sleeves with a one button cuff and a shirt collar. It has a
quilted lining and poly filling. There are flap covered chest
pockets and side entry lower front pockets. The bottom is
hemmed. You have indicated that this garment will be imported in
boys' sizes ranging from INF-XXS-XS-S-M-L-XL-XXL.
The applicable subheading for the jacket in babies' sizes
will be 6209.20.5050, Harmonized Tariff Schedule of the United
States (HTS), which provides for Babies' garments and clothing
accessories: Of cotton: Other: Other: Other. The rate of duty
will be 9.7 percent ad valorem. The applicable subheading for
the jacket in boys' sizes will be 6201.92.2021, HTS, which
provides for Men's or boys'... Anoraks (including ski-jackets),
windbreakers and similar articles (including padded, sleeveless
jackets): Of cotton: Other: Other: Other: Corduroy. The rate of
duty will be 9.8 percent ad valorem.
The jacket in babies' sizes falls within textile category
designation 239 and in boys' sizes in category 334. Based upon
international textile trade agreements, products of China are
subject to quota and the requirement of a visa.
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. 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.
In accordance with your request your sample will be returned
to you under separate cover.
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.
Sincerely,
Alice M. Rigdon
Port Director
San Francisco