U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of a Back-Pack Jacket possibly from China.
NY 804858 January 6, 1995 CLA-2-62:S:N:N5:358 804858 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5021 Mr. Robert Follick Follick & Bessich, P.C. 225 Broadway, Suite 500 New York, New York 10007 RE: The tariff classification of a Back-Pack Jacket possibly from China. Dear Mr. Follick: In your letter dated December 1, 1994, you requested a tariff classification ruling. The submitted sample, no style number indicated, is a child's unisex jacket which is convertible into a back pack. In its jacket form, it features a full front zipper opening, elasticized sleeve cuffs, a hood with drawstring, side slash pockets, and an elasticized bottom. Sewn to the outer surface of the garment's rear is a pouch, which, when turned inside out, converts into a back pack after the jacket is stored inside it. In the back pack form, the item features zipper pockets and adjustable shoulder straps. In a telephone conversation with you on January 6, 1995, you stated that the Back-Pack Jacket will possibly be imported from China. We are returning your sample as you requested. The applicable subheading for the Back Pack Jacket, if it has the water resistance indicated in Additional U.S. Note 2 to Chapter 62 HTS, will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' anoraks (including ski-jackets), wind-breakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, other, water resistant. The rate of duty will be 7.6% ad valorem. The applicable subheading for the Back Pack Jacket, if it does not have the water resistance indicated in Additional U.S. Note 2 to Chapter 62 HTS, will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' anoraks (including ski-jackets), wind-breakers and similar articles (Including padded, sleeveless jackets), of man-made fibers, other, other, other. The duty rate will be 29.3% ad valorem. The Back Pack Jacket falls within textile category designation 635. Based upon international textile trade agreements, products of China are presently subject to quota restraints and visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport