CLA-2-61:RR:NC:TA:3:358 B86144

Ms. Gretchen H. Zink
Talbots
175 Beal Street
Hingham, Massachusetts 02043

RE: The tariff classification of a unisex jacket from Macau.

Dear Ms. Zink:

In your letter dated June 3, 1997, you requested a tariff classification ruling.

The submitted sample, Style #81096259, is a child's unisex tundra fleece jacket. The garment is constructed of 100% polyester knit fabric and features a full front zipper opening, and long sleeves with elasticized cuffs. The jacket also has two front slash pockets with zipper closures and an elasticized bottom. You state in your letter that the garment will be imported in sizes 4-5, 6-6X, 7-8, 10-12, 14, and 16.

We are sorry that we will not be able to provide you with a binding ruling for size 16. However, we suggest if a binding ruling is needed for that size, you should submit a sample to Customs requesting the classification and duty rate.

We are returning your sample as you requested.

The applicable subheading for the jacket will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104,of man-made fibers, other, girls'. The rate of duty will be 29.5% ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements, products of the Macau are presently subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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.

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 Bruce Kirschner at 212-466-5865.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division