The tariff classification of a boy’s shirt-jacket from Hong Kong or China

NY D87455 February 19, 1999 CLA-2-62:RR:NC:WA:357 D87455 CATEGORY: Classification TARIFF NO.: 6201.92.2061 Mr. John D. Clark Paul Davril, Inc. 5401 South Soto Street Los Angeles, California 90058 RE: The tariff classification of a boy’s shirt-jacket from Hong Kong or China Dear Mr. Clark: In your letter dated January 27, 1999, you requested a classification ruling. The sample submitted, style number 2986102L, is a boy’s hip-length shirt-style jacket which will be imported in sizes 8 to 20. The jacket is constructed of an outershell composed of a woven 100% cotton cut corduroy fabric. The jacket is lined in the body and in the sleeves with a knit 100% polyester fleece fabric. The garment has woven nylon fabric trim under the collar, on the inside of each pocket and on the inner portion of the sleeve cuffs. The garment has a pointed collar and a full front opening which is secured by a jacket-type zipper with a large zipper pull closure. The jacket features two chest pockets secured by flaps with a large metal rivet one-button closure, two front slash pockets at the waist, a straight cut bottom hem, two side seam vents at the bottom hem and long sleeves with a large metal rivet one-button closure on the sleeve cuffs. The “Guess” tradename is featured on the woven textile label that is sewn to the garment’s left chest pocket, on each of the garment’s metal rivet button closures and on the metal insert in the zipper pull closure. The sample is being returned to you. The applicable subheading for the jacket will be 6201.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for other boys’ anoraks, windbreakers and similar articles, of cotton. The duty rate will be 9.7 percent ad valorem. The jacket falls within textile category designation 334. Based upon international textile trade agreements products of Hong Kong or China are presently subject to quota restraints 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). 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 W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division