The tariff classification of a woman’s jacket from Vietnam

NY K82674 February 25, 2004 CLA-2-62:RR:NC:WA:357 K82674 CATEGORY: Classification TARIFF NO.: 6202.92.2026 Ms. Janice Sarmiento McNaughton Apparel Group, Inc. 463 Seventh Ave. New York, N.Y. 10018 RE: The tariff classification of a woman’s jacket from Vietnam Dear Ms. Sarmiento: In your letter dated January 27, 2004, on behalf of Miss Erika, you requested a classification ruling. The sample submitted, style number 64336, is a woman’s hip-length jacket constructed of a shell composed of a woven corduroy 100% cotton fabric. The jacket is unlined. The jacket has a full front opening secured by a zipper closure, two chest pockets with flaps secured by a one-button closure and two front slash pockets at the waist. The jacket also has long vented sleeves with a one-button closure on the cuffs, a fold-down collar composed of a ribbed-knit fabric and a ribbed-knit fabric waistband. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6202.92.2026, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks, windbreakers and similar articles: of cotton: other: corduroy. The duty rate will be 8.9 percent ad valorem. The jacket falls within textile category designation 335. Based upon international textile trade agreements products of Vietnam are presently subject to quota restraints 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division