The tariff classification of a girls' jacket from Bangladesh, China and Sri Lanka

PD 818150 April 4, 1996 CLA-2-62:SF G03 818150 CATEGORY: Classification TARIFF NO.: 6202.93.4500, 6202.93.5021 Michele R. Markowitz Sharretts, Paley, Carter & Blauvelt Sixty-seven Broad Street New York, NY 10004 RE: The tariff classification of a girls' jacket from Bangladesh, China and Sri Lanka Dear Ms. Markowitz: In your letter dated January 5, 1996 you requested a tariff classification ruling on behalf of your client, Paramount Apparel Ltd. The submitted item, Style 7629, is a long sleeve jacket with a full front zippered opening which is secured by three toggle closures. This jacket is made from both knit and woven fabrics. The knit fabric is 100% polyester and the woven fabric is 100% nylon. The garment has a tuck away hood, two slant chest pockets, and two patch pockets below the waistline. The sleeves are made from quilted woven fabric. The collar, bottom, front opening and sleeves are all trimmed with a knit pile fabric. The garment is lined with a 100% nylon fabric which has a polyurethane coating. The jacket is also filled. You have stated that this lining renders the jacket water-resistant. You have indicated that it will be imported in girls' sizes 7 to 16. If Style 7629 passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U. S. Note 2, then the applicable HTS subheading for the jacket will be 6202.93.4500 which provides for Anoraks (including ski-jackets) windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant. The rate of duty will be 7.5 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading will be 6202.93.5021, HTS, which provides for jackets as above, but Other: Girls'. The rate of duty will be 29.1 percent ad valorem. This jacket falls within textile category designation 635. Based upon international textile trade agreements products of Bangladesh, China and Sri Lanka are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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. In accordance with your request your sample will be returned to you under separate cover. This ruling is being issued under the provisions of Section 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. Sincerely, Alice M. Rigdon Port Director San Francisco