The tariff classification of a child's woven jacket from Korea

PD C86463 May 7, 1998 CLA-2-62:LA:S:T:1:2:G04 C86463 CATEGORY: Classification TARIFF NO.: 6202.93.5021 Mr. Ralph M. Navedo Director of Import Services Inter-Maritime Forwarding Company Inc. 156 William Street New York, NY 10038-2689 RE: The tariff classification of a child's woven jacket from Korea Dear Mr. Navedo: In your letter dated April 14, 1998, on behalf of Breaking Waves, you requested a tariff classification ruling. The submitted sample, which you refer to as a jet ski jacket, style 61047/62047, is a unisex jacket designed for both boys and girls. The jacket is constructed from 100% nylon woven fabric. The garment features a stand-up collar, a full front opening with a heavy-duty zipper closure and a storm flap secured by "VELCRO"-type fasteners, a "stowaway hood" that is concealed within the garment's collar with drawstrings that extend through the front collar and adjust with cordlocks, long sleeves with adjustable cuffs secured by "VELCRO"-type fasteners, a front chest pocket secured with a zipper closure, front slash pockets located below the waist, a right side zipper at the bottom of the garment, a straight hemmed bottom in front, and a longer rounded bottom in back. There are appliques on the front, sleeve, and back of the garment. The garment will be imported as style 61047 for children sizes 4 to 7 and as style 62047 for children sizes 8 to 20. Unisex garments are classified by Customs under the provisions for women's and girls' garments. The applicable subheading for the jacket will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of man-made fibers: other: other: other: other: girls'. The rate of duty will be 28.8% ad valorem. The jacket falls within textile category designation 635. As a product of Korea, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport