The tariff classification of a boys' jacket from China

PD C86081 March 23, 1998 CLA-2-62:SF G03 C86081 CATEGORY: Classification TARIFF NO.: 6201.92.2021, 6209.20.5050 Ron M. del Mundo Gymboree 700 Airport Blvd., Suite 200 Burlingame, CA 94010-1912 RE: The tariff classification of a boys' jacket from China Dear Mr. Del Mundo: In your letter dated March 11, 1998 you requested a tariff classification ruling. Style 442-82507 is a boys' jacket made from a woven corduroy fabric which you state is 100% cotton. This jacket has a full front left over right opening secured by five plastic buttons, long sleeves with a one button cuff and a shirt collar. It has a quilted lining and poly filling. There are flap covered chest pockets and side entry lower front pockets. The bottom is hemmed. You have indicated that this garment will be imported in boys' sizes ranging from INF-XXS-XS-S-M-L-XL-XXL. The applicable subheading for the jacket in babies' sizes will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies' garments and clothing accessories: Of cotton: Other: Other: Other. The rate of duty will be 9.7 percent ad valorem. The applicable subheading for the jacket in boys' sizes will be 6201.92.2021, HTS, which provides for Men's or boys'... Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Corduroy. The rate of duty will be 9.8 percent ad valorem. The jacket in babies' sizes falls within textile category designation 239 and in boys' sizes in category 334. Based upon international textile trade agreements, products of China 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. In accordance with your request your sample will be returned to you under separate cover. 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. Sincerely, Alice M. Rigdon Port Director San Francisco