The tariff classification of children’s unisex outerwear from China

NY L88577 November 2, 2005 CLA-2-61;62:RR:NC:TA:358 L88577 CATEGORY: Classification TARIFF NO.: 6102.20.0020; 6202.93.4500; 6202.93.5021 Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of children’s unisex outerwear from China Dear Ms. Malina: In your letter dated October 27, 2005 you requested a classification ruling. Submitted style 166156, “Big Kids 3-in-1 navigator jacket”, is comprised of two garments. One of these garments, manufactured from fleece fabric weighing more than 87% cotton, and characterized by a hood, rib-knitted cuffs of long sleeves, a rib-knitted waistband, a full-front, zippered opening, and an open pocket at the lower portion of each of the fronts, can fasten into the other of the garments, manufactured from woven fabric of 100% nylon, by means of the same zipper and by means of an elastic loop through which a textile tab, that is sewn into the mesh lining of the woven garment and to which a fastener similar to the VELCRO brand is affixed. This woven garment, which you state is coated by plastic, is characterized by a full-front, zippered opening, by a hood, by long sleeves, the elasticized cuffs of which are adjustable by means of fasteners similar to the VELCRO brand, and by a zippered pocket at the lower portion of each of the fronts. As you have requested, the sample style is being returned. The applicable subheading for the fleece garment of this style will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…anoraks…windbreakers and similar articles, knitted…, other than those of heading 6104, of cotton, girls’. The duty rate will be 15.9 per cent ad valorem. If the woven garment of this style passes the water resistance test specified in the HTS, Chapter 62 U.S. Note 2, then the applicable tariff subheading for it will be 6202.93.4500, which provides for …girls’…anoraks…windbreakers 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’…anoraks…windbreakers 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 per cent ad valorem, respectively. The fleece garment falls within textile category designation 335 and the woven garment within 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