The tariff classification of children’s outerwear from China

NY M82598 May 9, 2006 CLA-2-62:RR:NC:TA:358 M82598 CATEGORY: Classification TARIFF NO.: 6204.63.1505 Alan Stewart Sport Obermeyer, Ltd. ABC 115 Aspen, CO 81611 RE: The tariff classification of children’s outerwear from China Dear Mr. Stewart: In your letter that was received by this office on April 18, 2006 you requested a classification ruling. Submitted style 65502 Hanna bib is a nylon-lined, poly-filled, long-legged, round-necked, sleeveless garment, fully elasticized around the waistband, that zippers together vertically at the center of the front. The lower portion of the garment is manufactured from a woven outershell of 100% polyester that you state is coated for water resistance; and the upper portion of this garment is manufactured from a fleece outershell of 100% polyester. As you have requested, the sample garment is being returned. Although you have suggested classification under HTS 6204.63.1200, that is not possible because the outershell of the top portion of the garment is not coated for water resistance. Therefore, the applicable subheading for this style will be 6204.63.1505, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …girls’…trousers, bib and brace overalls…of synthetic fibers, other, bib and brace overalls, other, insulated, for cold weather protection. The duty rate will be 14.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This garment falls within textile category designation 659. 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