D88499 D8 Ruling Active

The tariff classification of a down parka, jacket and vest from China.

Issued April 14, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.93.1000

Headings: 6202

Product description

Item number 032-0007 Kids Down Parka consists of a woven 100% nylon fabric shell with 80% down/20% waterfowl plumage filling. The down/waterfowl plumage is 24% of the weight of the garment. It features a full front zipper closure with a storm flap, long sleeves, adjustable internal waistband, elasticized sleeves and cuffs, two chest and front patch pockets, and an attached hood. Item number 032-0008 Kids Down Jacket consists of a woven 100% nylon fabric shell with 80% down/20% waterfowl plumage filling. The down/waterfowl plumage is 27% of the weight of the garment. It features a full front zipper closure with a storm flap, long sleeves, elasticized waistband, sleeves and cuffs, two front pockets and a detachable hood. Item number 032-0009 Kids Down Vest consists of a woven 100% nylon fabric shell with 80% down/20% waterfowl plumage filling. The down/waterfowl plumage is 29% of the weight of the garment. It is sleeveless and features a full front zipper closure and two front pockets. The Kids items are unisex. They are made to be worn by boys or girls. Information was supplied that shows that the Eddie Bauer Catalog will provide a chart to the consumer so that based on height, chest, waist and hip measurements, the appropriate Kids size can be chosen.

CBP rationale

The applicable subheading for the item numbers 032-0007 Kids Down Parka, 032-0008 Kids Down Jacket and 032-0009 Kids Down Vest will be 6202.93.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), wind-breakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down.

Full text

NY D88499 April 14, 1999 CLA-2-62:RR:NC:3:353 D88499 CATEGORY: Classification TARIFF NO.: 6202.93.1000 Ms. Kathy Brennan Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a down parka, jacket and vest from China. Dear Ms. Brennan: In your letter dated March 4, 1999 you requested a classification ruling. The samples which were provided for examination are being returned to you. Item number 032-0007 Kids Down Parka consists of a woven 100% nylon fabric shell with 80% down/20% waterfowl plumage filling. The down/waterfowl plumage is 24% of the weight of the garment. It features a full front zipper closure with a storm flap, long sleeves, adjustable internal waistband, elasticized sleeves and cuffs, two chest and front patch pockets, and an attached hood. Item number 032-0008 Kids Down Jacket consists of a woven 100% nylon fabric shell with 80% down/20% waterfowl plumage filling. The down/waterfowl plumage is 27% of the weight of the garment. It features a full front zipper closure with a storm flap, long sleeves, elasticized waistband, sleeves and cuffs, two front pockets and a detachable hood. Item number 032-0009 Kids Down Vest consists of a woven 100% nylon fabric shell with 80% down/20% waterfowl plumage filling. The down/waterfowl plumage is 29% of the weight of the garment. It is sleeveless and features a full front zipper closure and two front pockets. The Kids items are unisex. They are made to be worn by boys or girls. Information was supplied that shows that the Eddie Bauer Catalog will provide a chart to the consumer so that based on height, chest, waist and hip measurements, the appropriate Kids size can be chosen. The applicable subheading for the item numbers 032-0007 Kids Down Parka, 032-0008 Kids Down Jacket and 032-0009 Kids Down Vest will be 6202.93.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), wind-breakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down.” The duty rate will be 4.6% ad valorem. Item numbers 032-0007 Kids Down Parka, 032-0008 Kids Down Jacket and 032-0009 Kids Down Vest fall within textile category designation 654. 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. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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