CLA-2-61:RR:NC:TA:358 J83964

Fifi Pudjijanto
Gap Inc.
345 Spear Street
San Francisco, CA 94105

RE: The tariff classification of a jacket for boys’ outerwear from the Philippines

Dear Ms. Pudjijanto:

In your letter dated April 30, 2003 you requested a classification ruling.

Submitted style 204426, manufactured from heavy-weight, fleece fabric of 70% polyester/30% acrylic, is characterized by a full-front, zippered opening, which extends into the stand-up collar, by long sleeves, and by a zippered pocket at the lower portion of each of the fronts.

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

The applicable subheading for the garment will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…anoraks…, windbreakers and similar articles, knitted…, other than those of heading 6103, of man-made fibers, other, other, boys’. The duty rate will be 28.4 per cent ad valorem.

The jacket falls within textile category designation 634. Based upon international textile trade agreements products of the Philippines 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