L81935 L8 Ruling Active

The tariff classification of an outerwear jacket for girls’ wear from China or Vietnam

Issued January 26, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.92.2071

Headings: 6202

Product description

Submitted style KG3126, manufactured from canvas/duck cloth that is woven from threads of 100% cotton, is a waist-length, unlined garment, characterized by a full-front, snapped opening, by a shirt-type collar, by buttoned cuffs of long sleeves, and by an open pocket at the lower side of each of the fronts. As you have requested, the sample garment is being returned.

CBP rationale

The applicable subheading for this style will be 6202.92.2071, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…anoraks…windbreakers and similar articles…other than those of heading 6204…of cotton, other, other, other, other, girls’.

Full text

NY L81935 January 26, 2005 CLA-2-62:RR:NC:TA:358 L81935 CATEGORY: Classification TARIFF NO.: 6202.92.2071 Lori J. P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of an outerwear jacket for girls’ wear from China or Vietnam Dear Ms. Boullet: In your letter dated January 13, 2005 you requested a classification ruling. Submitted style KG3126, manufactured from canvas/duck cloth that is woven from threads of 100% cotton, is a waist-length, unlined garment, characterized by a full-front, snapped opening, by a shirt-type collar, by buttoned cuffs of long sleeves, and by an open pocket at the lower side of each of the fronts. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6202.92.2071, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…anoraks…windbreakers and similar articles…other than those of heading 6204…of cotton, other, other, other, other, girls’. The duty rate will be 8.9 percent ad valorem. The jacket falls within textile category designation 335. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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

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