The tariff classification of boys’ outerwear from China

NY M84844 July 11, 2006 CLA-2-62:RR:NC:TA:358 M84844 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521 Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of boys’ outerwear from China Dear Ms. Malina: In your letter dated July 5, 2006 you requested a classification ruling. Submitted style 175365, padded with polyester, is manufactured from a woven outershell of 100% nylon that you state is coated with water-resistant plastic. Styling characteristics of this waist-length garment include long sleeves, a full-front, zippered opening, a hood, and various pockets. 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 (HTSUS), Chapter 62 U.S. Note 2, then the applicable subheading for it will be 6201.93.3000, HTSUS, which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. If the garment does not pass this test, then the applicable HTS subheading for it will be 6201.93.3521, which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers. The duty rates will be 7.1 and 27.7 per cent ad valorem, respectively. 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/. Whether or not water resistant, the garment falls within textile category designation 634. 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