The tariff classification of a boy’s pullover jacket from China

N027278 May 29, 2008 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521 Mr. Mike Rizner Holloway 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a boy’s pullover jacket from China Dear Mr. Rizner: In your letter dated April 24, 2008, you requested a classification ruling. The sample submitted, “Youth Victory Micron Poly Bi-Color Windshirt,” style number 9297, in boy’s sizes S – L, is a hip-length pullover jacket with the majority of the shell composed of a woven 100% polyester fabric with a clear acrylic coating, and with white color fabric inserts on the upper portion of the front and rear panels and on the sleeves of a woven 100% polyester fabric with a milky acrylic coating. The jacket is lined in the body with a knit jersey 65% polyester/35% rayon fabric and in the sleeves with a woven 100% nylon fabric. In your letter you indicate that the jacket will also be imported with different color fabric inserts composed of a woven 100% polyester fabric with a clear acrylic coating, and with a “Vegas Gold” color fabric insert composed of a woven 100% nylon fabric with a clear acrylic coating. The jacket has a cross over v-neck collar composed of a ribbed-knit fabric, long sleeves with elasticized cuffs, two front hand warmer pockets at the waist, a zipper opening on the left side seam and a drawcord tightening with plastic cord stoppers through the bottom hem. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If the jacket’s entire shell fabric, which includes the different fabric inserts regardless of their color, 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 HTS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3521, which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 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/. The jacket falls within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division