CLA-2-61:RR:NC:TA:358 L86453

Jennifer Caldwell
Golden Too Inc.
1410 Broadway, 8th floor
New York, NY 10018

RE: The tariff classification of a bolero jacket for girls’ wear from China

Dear Ms. Caldwell:

In your letter dated July 27, 2005 you requested a classification ruling.

Submitted style 27829, a long-sleeved garment that does not reach the waist, is styled by a full-front opening that fastens together by means of one button at the round neckline, and manufactured from finely knitted fabric.

As you have requested, the submitted garment is being returned.

When manufactured of 100% acrylic the applicable subheading for this style will be 6104.33.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…suit-type jackets…knitted…of synthetic fibers, other; and when manufactured of 54% ramie/27%cotton/17% nylon/2% spandex it will be 6104.39.2090, HTS, which provides for …girls’…suit-type jackets…knitted…of other textile materials, other, other, other . The duty rates will be 28.2 and Free, respectively.

When manufactured of 100% acrylic the garment falls within textile category designation 635 and when manufactured of the blend within 835. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division