The tariff classification of outerwear for girls from Vietnam

NY K84170 March 24, 2004 CLA-2-62:RR:NC:TA:358 K84170 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5021 Trace Garrett Target Customs Brokers, Inc. 1000 Nicollet Mall, TPN-0430 Minneapolis, MN 55403 RE: The tariff classification of outerwear for girls from Vietnam Dear Mr. Garrett: In your letter dated March 15, 2004 you requested a classification ruling. Submitted style 107988, manufactured from a woven outershell of 100% nylon, which you state is coated with polyurethane so as to pass a 600mm water resistance test, is a lined and quilted, hip-length garment, characterized by a mostly rib-knitted, lower edge, by long sleeves, by a full-front, zippered opening, which extends into the high neckline and which is covered by a placket that attaches to the body of the garment by means of textile fasteners similar to the VELCRO brand, by a pocket at the lower portion of each of the fronts, and by a detachable hood. 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 6202.93.4500, HTS, which provides for …girls’…carcoats…anoraks (including ski-jackets), windbreakers and similar articles…other than those of heading 6204…of man-made fibers, other, other, other, water resistant. The duty rate will be 7.1 percent ad valorem. If the garment does not pass this test, then the applicable subheading for it will be 6202.93.5021, HTS, which provides for …girls’ …carcoats…anoraks (including ski-jackets), windbreakers and similar articles…other than those of heading 6204…of man-made fibers, other, other, other, other, girls’. The duty rate will be 27.7 percent ad valorem. In either case the garment falls within textile category designation 635. Based upon international textile trade agreements these products of Vietnam are not presently subject to quota nor 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division