The tariff classification of a Toddler Boys' All Star Jacket from Korea

PD B86266 June 13, 1997 CLA-2-PD:TC:MEF G 28 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521 Mr. Chris Grasso Starter 370 James Street New Haven, Connecticut 06513 RE: The tariff classification of a Toddler Boys' All Star Jacket from Korea Dear Mr. Grasso: In your letter dated June 4, 1997, you requested a tariff classification ruling for a Toddler Boys' All Star Jacket. The sample provided, Style 5T764, has a 100% Nylon Woven Shell and lining. The filling is 100% Polyester. You state the jacket has a water-resistant polyurethane coating. The long sleeved jacket features a stand-up collar with attached hood; inset diagonal pockets,and elastic at the wrists, waistband and front of the hood. A four-snap placket is used to conceal the zippered full frontal opening. Velcro is sewn onto a small placket to secure the stand-up collar. The name of a sports team is embroidered on the placket. The team logo is embroidered on the back of the jacket and the right sleeve. An "NFL Pro Line" applique is sewn onto the upper back of both the inner and outer surfaces of the jacket. The "Starter" logo is placed on the upper left chest area and on the contrasting stripes of the left sleeve. You state the jacket will be imported in Toddler Boys' sizes 2T - 4T. If the Toddler Boys' All Star Jacket meets the standard for water resistance, the applicable subheading will be 6201.93.3000, Harmonized Tariff Schedule (HTS), which provides for Men's or boys' overcoats, car coats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant. The duty rate will be 7.4% ad valorem. If the Toddler Boys' All Star Jacket does not meet the standard for water resistance, the applicable subheading will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' overcoats, car coats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Boys'. The rate of duty will be 29% ad valorem. The jacket falls within textile category designation 634. Based upon international textile trade agreements, products of Korea are subject to quota and the requirement of a visa. 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. 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). The submitted sample is being returned to you as requested. 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. Sincerely, Carole E. Graves Port Director Port of Baltimore