The tariff classification of girls’ outerwear from Vietnam

NY L80421 November 3, 2004 CLA-2-62:RR:NC:TA:358 L80421 CATEGORY: Classification TARIFF NO.: 6202.92.1500, 6202.92.2071, 6209.20.5050 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: This ruling replaces NY K89985 dated October 18, 2004. The sample you resubmitted will be imported in infants’ sizes newborn to 24 months and sizes 36 months to 4T. The letter is written on behalf of your client The Children’s Place. Submitted style D2416H0001 is a lined and padded garment, manufactured from a woven outer shell of 97% cotton/3% spandex that you state is coated for resistance to water. It has a full-front zipper opening, a collar, long hemmed sleeves, and set-in slash zipper closure pockets at the lower sides of the garment front. As you have requested, the sample garment is being returned. The applicable subheading for the garment, sizes newborn to 24 months, will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments…of cotton, other, other, other. The duty rate will be 9.3 percent ad valorem. The applicable subheading for Style D2416H0001, sizes 36 months to 4T, if water resistant according to the requirements of Additional U.S. Note 2, Chapter 62, (HTSUS), will be 6202.92.1500, (HTSUS), which provides for girls’ windbreakers and similar articles, of cotton, other, water resistant. The duty rate will be 6.2 percent ad valorem. The applicable subheading for Style D2416H0001, sizes 36 months to 4T, if not water resistant according to the requirements of Additional U.S. Note 2, Chapter 62, (HTSUS), will be 6202.92.2071, (HTSUS), which provides for girls’ windbreakers and similar articles, of cotton, other, other, girls’. The duty rate will be 8.9 percent ad valorem. Style D2416H0001, sizes newborn to 24 months, falls within textile category designation 239. Style D2416H0001, sizes 36 months to 4T, falls within textile category designation 335. Based upon international textile trade agreements products of Vietnam 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 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division