The tariff classification of reversible outerwear for girls from China

NY L85577 June 17, 2005 CLA-2-62:RR:NC:TA:358 L85577 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5021 Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of reversible outerwear for girls from China Dear Mr. Maher: In your letter, written on behalf of The Childrens Place Ser. LLC, that was received by this office on June 6, 2005, you requested a classification ruling. The surface of submitted style H3616M003 that is manufactured from knitted, pile fabric of 85% acrylic/15% polyester is characterized by long sleeves, a collar, and a full-front, zippered opening. The other surface of this garment is manufactured from woven fabric of 55% nylon/45% polyester that you state is coated with 600MM pu/acrylic. The different styling characteristics of this surface are a pocket at the lower portion of each of the fronts and imitation fur that comprises the collar, cuffs, and lower edge of the garment. 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, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…carcoats…anoraks…and similar articles…other than those of heading 6204, … of man-made fibers, other, other, other, water resistant. If the garment does not pass this test, then the applicable HTS subheading for it will be 6202.93.5021, which provides for…girls’…carcoats…anoraks…and similar articles…other than those of heading 6204, … of man-made fibers, other, other, other, other, girls’. The duty rates will be 7.1 and 27.7 percent ad valorem, respectively. Whether or not water resistant, the garment falls within textile category designation 635. 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