The tariff classification of a girls' reversible jacket from Sri Lanka

PD A84519 June 17, 1996 CLA-2-D:C:G27 A84519 CATEGORY: Classification TARIFF NO.: 6202.93.4500 Arthur W. Bodek Siegel, Mandell & Davidson, P.C. 1515 Broadway, 43rd Floor New York, NY 10036-8901 RE: The tariff classification of a girls' reversible jacket from Sri Lanka Dear Mr. Bodek: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 CFR 177) in response to your request dated June 6, 1996, on behalf of your client, Walter Jerome, Inc. A sample was submitted of product # 503, a girls' hooded jacket. One side is constructed of a printed 100% cotton woven fabric and the other side is a solid 100% nylon woven fabric. You state that the nylon side has been treated so as to pass the test for water resistance set forth in Additional U.S. Note 2 to Chapter 62 of the Harmonized Tariff Schedule of the United States (HTSUS). The jacket features long sleeves with elasticized cuffs, a full frontal opening with a zipper closure, two slash-style front pockets with zippered closures, an elasticized waistband and a detachable elasticized hood. The printed side of the jacket features, as trim, strips of the solid nylon material. The solid side features the printed fabric for trim. Product # 503 will be manufactured in Sri Lanka. The applicable subheading for the garment will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, other, other, water resistant. The duty 2. PD A84519 rate will be 7.5 percent ad valorem. The jacket falls within textile category designation 635. As a product of Sri Lanka this merchandise is subject to visa requirements and quota restraints based upon international textile trade agreements. 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. The sample is being returned to you. 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, with its control number, should be brought to the attention of the Customs officer handling the transaction. Sincerely, David F. Greenleaf Port Director Dallas/Ft. Worth, TX