CLA-2-62: G03 G88273
Ron M. del Mundo
Gymboree
700 Airport Blvd., Suite #200
Burlingame, CA 94010
RE: The tariff classification of girls’ jacket and coat from China and Hong Kong
Dear Mr. del Mundo:
In your letter dated February 27, 2001 you requested a tariff classification ruling.
You have submitted two garments. You indicate that both are made from cotton woven fabrics with PU coating. Both have hag tangs stating “patent leather”. Style 546-20166 is a full-length coat with a right over left opening secured by plastic buttons. This coat is lined, has long sleeves, a shirt-type collar and two side entry pockets below the waist. You state that Style 546-20166 will be imported in size18 to 24 months for infants and in sizes S-M-L-XL-XXL for children ages 3 to 7 years old.
Style 1547-20148 is a short jacket with a right over left opening secured by plastic buttons. This jacket is lined, has long sleeves, a shirt-type collar and patch pockets. You state that Style 1547-20148 will be imported in sizes 0-24 months for infants and in size 3T for children 3 years old.
The applicable subheading for both garments in months 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: Other. The rate of duty will be 9.5 percent ad valorem.
The applicable subheading for Style 546-20166 in girls’ sizes will be 6210.30.7000, HTS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments of the type described in subheadings 6202.11 to 6202.19: Other: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 4.3 percent ad valorem.
The applicable subheading for Style 1547-20148 in girls’ sizes will be 6210.50.7000, HTS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other women’s or girls’ garments: Other: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 4.3 percent ad valorem.
Both garments in month sizes fall within textile category designation 239. 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 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.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 be verified at the time of shipment.
In accordance with your request, your samples will be returned to you separately.
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 Field National Import Specialist Susan David at (415) 782-9366 or National Import Specialist Bruce Kirschner at (212) 637-7079.
Sincerely,
Alice M Rigdon
Port Director
San Francisco