The tariff classification of a girl’s jacket from China.

N236156 December 28, 2012 CLA-2-62:OT:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5021 Ms. Karen Wilder The Gymboree Corporation 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of a girl’s jacket from China. Dear Ms. Wilder: In your letter dated November 30, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, PO#920844, is a girl’s hip-length outerwear jacket made from a 100% polyester woven shell fabric quilted to a nonwoven batting. The princess seamed jacket has a full front opening with a double breasted four button, right-over-left closure, a collar, side slash pockets at the waist and a woven acetate lining. The jacket’s quilt stitching consists of a horizontal band pattern with an approximately one inch wide banding. You indicated that the shell fabric passed the test for water resistance prior to quilting. If meeting the requirements for water resistance described in HTSUS Chapter 62 Additional U.S. Note 2, the applicable subheading for PO #920844 will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. The rate of duty will be 7.1 percent ad valorem. If not meeting the requirements for water resistance described in HTSUS Chapter 62 Additional U.S. Note 2, the applicable subheading for PO #920844 will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other girl’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty 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/. 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 Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division