The tariff classification of girls’ outerwear from Vietnam

NY K89984 October 18, 2004 CLA-2-62:RR:NC:TA:358 K89984 CATEGORY: Classification TARIFF NO.: 6202.92.1500; 6202.92.2071 Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of girls’ outerwear from Vietnam Dear Mr. Maher: In your letter dated October 12, 2004, written on behalf of The Children’s Place, you requested a classification ruling. Submitted style D3816M0001, is a 3/4-length garment, lined and padded, manufactured from a woven outershell of 97% cotton/3% spandex that you state is coated with p/u for resistance to water, styled by a full-front, zippered opening, a collar, long sleeves, a zippered pocket at the lower portion of each of the fronts, metal grommets in the armholes, and a self-fabric belt, threaded through belt loops around the waist. 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 6202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…carcoats…anoraks…other than those of heading 6204, of cotton, other, water resistant. If the garment does not pass this test, then the applicable subheading for it will be 6202.92.2071, HTS, which provides for …girls’…carcoats…anoraks…other than those of heading 6204, of cotton, other, other, other, other, girls’. The duty rates will be 6.2 and 8.9 percent ad valorem, respectively. Whether or not water resistant, the garment falls within textile category designation 335. Based upon international textile trade agreements these products of Vietnam 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 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