The tariff classification of a girl's jacket from Macau

PD A88746 November 19, 1996 CLA-2-62:A:G01 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5021 Ms. Heather Bear Sanyei America Corporation Minneapolis Branch 10 Second Street N.E., Suite 108 Minneapolis, MN 55413 RE: The tariff classification of a girl's jacket from Macau Dear Ms. Bear: In your letter dated October 16, 1996 you requested a tariff classification ruling. The submitted sample, style BGTAS1, is a girl's jacket with an outer shell of 100 percent nylon woven material which you state has 600 mm of acrylic coating, a lining of 100 percent cotton knit jersey, and sleeve lining of nylon woven material. The jacket has a full front opening with a zipper that extends into the collar portion of the attached partially elasticized hood. The garment has long sleeves with elasticized cuffs, two side seam zippered pockets, and a hemmed bottom with a drawstring. The right pocket can be pulled out to form a zippered case with loops for carrying on the outer surface and the jacket can be stuffed inside. Style BGTAS1 will be imported in girls' sizes 4/5 to 14/16. If style BGTAS1 passes the water resistance test as specified in HSTUSA Chapter 62, Additional U.S. Note 2, then the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' water resistant anoraks...windbreakers and similar articles...of man-made fibers. The duty rate will be 7.5 percent ad valorem. If style BGTAS1 does not pass the water resistance test as specified in HSTUSA Chapter 62, Additional U.S. Note 2, then the applicable subheading for the jacket will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' anoraks...windbreakers and similar articles...of man-made fibers. The duty rate will be 29.1 percent ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements, products of Macau 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. 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. Sincerely, John J. Deegan Port Director Atlanta, GA