CLA-2-62:RR:NC:TA:358 K84343
Doug Hyland
Nordstrom, Inc.
1617 Sixth Avenue, Suite 1000
Seattle, WA 98101-1742
RE: The tariff classification of outerwear for boys from Macau
Dear Mr. Hyland:
In your letter dated March 15, 2004 you requested a classification ruling.
Submitted style BY70478, manufactured from denim fabric of 100% cotton, is an unlined garment, characterized by a full-front, buttoned opening, by a shirt-type collar, by buttoned cuffs of long sleeves, by various pockets, including an open pocket at the lower portion of each of the fronts, and at each side of the waist by a textile tab, which adjusts by means of buttons.
The sample garment is being retained by this office for reference purposes.
When sized for infants the applicable subheading for this style will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…of cotton, other, other, other, other; and when sized for larger boys the applicable subheading will be 6201.92.2041, HTS, which provides for …boys’…anoraks…windbreakers and similar articles…other than those of heading 6203, of cotton, other, other, other, blue denim, boys’. The duty rates will be 9.3 and 9.4 percent ad valorem, respectively.
Although you suggested classification for this style under 6211.32.0060, HTS, when sized for boys larger than infants, that classification is not pertinent, because the garment is more specifically provided for as outerwear.
In infants’ sizes this style falls within textile category designation 239 and in larger sizes within 334. Based upon international textile trade agreements products of Macau 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 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