The tariff classification of a a boy's garment from Hong Kong, China, and Macau

PD B82211 March 5, 1997 CLA-2-62:A:G01 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521 Mr. Tom K. Hanson Gordon and Ferguson of Delaware, Inc. 2915 Niagara Lane Plymouth, MN 55447 RE: The tariff classification of a a boy's garment from Hong Kong, China, and Macau Dear Mr. Hanson: In your letter dated February 13, 1997 you requested a tariff classification ruling. The submitted sample, style 6T125T, is a boy's jacket with an outer shell of 100 percent woven nylon with a water resistant coating, a 100 percent polyester mesh body lining, and a sleeve lining of 100 percent woven nylon. The garment has a rib knit V-neck, an embroidered emblem on the left chest, two slash front pockets, long sleeves with rib knit cuffs and a left side zippered opening which extends to the bottom of the rib knit waist. Style 6T125T will be imported in boys' sizes S to L (4-7). It will also be imported as style 6T125B in boys' sizes S to XL (8-20). If styles 6T125T and style 6T125B 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 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for mens' and boys' water resistant anoraks...windbreakers and similar articles...of man-made fibers. The duty rate will be 7.4 percent ad valorem. If styles 6T125T and style 6T125B do 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 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS), which provides for boys' anoraks...windbreakers and similar articles...of man-made fibers. The duty rate will be 29.1 percent ad valorem. The jackets fall within textile category designation 634. Based upon international textile trade agreements, products of Hong Kong, China, and 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