CLA-2-62:RR:NC:TA:358 K84277
Patty Kittel
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403
RE: The tariff classification of girls’ outerwear from Hong Kong
Dear Ms. Kittel:
In your letter dated March 23, 2004, written on behalf of Target Stores, you requested a classification ruling.
Submitted style 105074(F4C-JKT078), is a lined, full-length garment, manufactured from a corduroy outershell of 100% cotton and characterized by a full-front, buttoned opening, by buttoned cuffs of long sleeves, by a chest pocket on each of the fronts, by an adjustable, buttoned belt, which is threaded through belt loops around the waist, and by a pile collar, detachable by buttons from the permanent corduroy collar.
As you have requested, the sample garment is being returned.
The applicable subheading for the garment will be 6202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…overcoats, carcoats…of cotton, other, other, corduroy, girls’. The duty rate will be 8.9 percent ad valorem.
The coat falls within textile category designation 335. Based upon international textile trade agreements products of Hong Kong may be 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 also be verified at the time of shipment.
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 Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division