The tariff classification of an outerwear coat for girls’ wear from Viet Nam

NY I89986 January 22, 2003 CLA-2-62:RR:NC:TA:358 I89986 CATEGORY: Classification TARIFF NO.: 6202.11.0020 Arlene Ing J & R Imex, Inc. 110 West 40 Street, #801 New York, NY 10018 RE: The tariff classification of an outerwear coat for girls’ wear from Viet Nam Dear Ms. Ing: In your letter dated January 17, 2003 you requested a classification ruling. Submitted style 71285, a hip-length, lined garment, manufactured from a woven outershell of 90% wool/10% nylon, is characterized by a full-front opening, which fastens together by means of toggle closures, by long sleeves, by a hood, by a flapped pocket at the lower portion of each of the fronts, and by a textile tab which buttons to each side of the hood above the neckline. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6202.11.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’ overcoats, carcoats…, other than those of heading 6204…of wool…, girls’. The duty rate will be 41.5 cents/kg + 16.8 per cent ad valorem. The coat falls within textile category designation 435. Based upon international textile trade agreements products of Viet Nam 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