The tariff classification of a reversible down parka from China.

NY G89272 May 7, 2001 CLA-2-62:RR:NC:3:353 G89272 CATEGORY: Classification TARIFF NO.: 6202.93.1000 Mr./Ms. Kortney Whalen Cabela’s Incorporated One Cabela Drive Sidney, NE 69160 RE: The tariff classification of a reversible down parka from China. Dear Mr./Ms. Whalen: In your letter dated March 22, 2001, received in this office on April 19, 2001, you requested a classification ruling. The sample will be returned as you requested. The submitted sample is a Kids’ 650 Reversible Down Parka with both sides constructed of woven 100% nylon fabric. The 30-ounce garment is filled with 6.5 ounces of down and waterfowl feathers, of which approximately 90% are down. The parka features a full front reversible zipper closure, storm flap, elasticized cuffs, drawstring closure at the bottom, and hook and loop side slash pockets on one side and side slash zipper pockets with flap on the other side. You state that the item will be sold and marketed as a unisex garment. The applicable subheading for the Kids’ 650 Reversible Down Parka 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…: Anoraks (including ski-jackets), windbreakers 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 4.5% ad valorem. The Kids’ 650 Reversible Down Parka falls 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 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division