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

NY I82391 June 12, 2002 CLA-2-62:RR:NC:TA:358 I82391 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 jacket for boys’ wear from Taiwan Dear Ms. Bounds: In your letter dated June 6, 2002, written on behalf of Design Resources, Inc., you requested a classification ruling. Submitted style 1421 is a lined garment, manufactured from a woven outershell of 100% nylon, which has been coated on its inner surface with polyurethane, and styled by a full-front, zippered opening, by a drawstring threaded through the lower edge, by a hood through the rib-knitted outer edge of which a drawstring is threaded, by rib-knitted cuffs of long sleeves, and by an open pocket at the lower portion of each of the fronts. As you have requested, the sample garment is being returned. If this garment passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62 U.S. Note 2, then the applicable subheading for it will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. If the garment does not pass this test, then the applicable HTS subheading for it will be 6201.93.3521, which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers. The duty rates will be 7.2 and 28.1 per cent ad valorem, respectively. In either case the garment falls within textile category designation 634. Based upon international textile trade agreements products of Taiwan may be 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