The tariff classification of a jacket for boys’ wear from Hong Kong

NY F87988 June 8, 2000 CLA-2-62:RR:NC:TA:358 F87988 CATEGORY: Classification TARIFF NO.: 6201.92.1500; 6201.92.2010 Ruth Hayd Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a jacket for boys’ wear from Hong Kong Dear Ms. Hayd: In your letter dated June 5, 2000 you requested a classification ruling. Submitted style KW2118 is reversible, one side of which is manufactured from fleece of 100% polyester, the other side of which is manufactured from woven fabric of 70% cotton/30% nylon, which has been coated with polyurethane. Basic characteristics of this sleeveless jacket include a full-front, zippered opening, which extends into the stand-up collar, and various pockets. As you have requested, the sample garment is being returned. If this jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then its applicable HTS subheading will be 6201.92.1500, which provides for other boys’ anoraks, windbreakers and similar articles (including padded, sleeveless jackets): of cotton, water resistant. If it does not, then its applicable subheading will be 6201.92.2010, which provides for other boys’ anoraks, windbreakers and similar articles (including padded, sleeveless jackets): of cotton, other, other. The duty rates will be 6.4 and 9.6 per cent ad valorem, respectively. The water resistant jacket would fall within textile category designation 334, and the non water resistant jacket within 359. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division