The tariff classification of an outerwear garment for boys’ wear from Taiwan

NY H88911 March 5, 2002 CLA-2-62:RR:NC:TA:358 H88911 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521 Dana L. Bounds Fritz Companies, Inc. 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of an outerwear garment for boys’ wear from Taiwan Dear Ms. Bounds: In your letter dated February 21, 2002, written on behalf of Design Resources, you requested a classification ruling. Submitted style 0003, manufactured entirely from fabrics of 100% man-made fibers, is a lined garment, characterized by a full-front, zippered opening, by a hood, by long sleeves with rib-knitted cuffs, by an open pocket at the lower portion of each of the fronts, and by a waistband, through which an elastic drawstring is threaded, which is adjustable at each of its sides. The outershell of this garment is manufactured from woven fabric of 100% nylon, which has been coated with PU. As you have requested, the sample garment is being returned. If the fabric of the outershell of the garment meets the requirements for water resistance as determined by the U.S. Customs Service, then the applicable subheading for this garment will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…anoraks…, windbreakers and similar articles…, other than those of heading 6203, of man-made fibers, other, other, other, water resistant. If not, then the applicable subheading for the garment will be 6201.93.3521, which provides for …boys’…anoraks…, windbreakers and similar articles…, other than those of heading 6203, of man-made fibers, other, other, other, other, boys’. The duty rates will be 7.2 and 28.1 per cent ad valorem, respectively. Whether or not water resistant the garment falls within textile category designation 634. Based upon international textile trade agreements products of Taiwan 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 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division